NBTY (NTY)

10. Net Income Per Share

        Basic net income per share is based on the weighted average number of common shares outstanding during the three and six month period ended March 31, 2009 and 2008. Diluted net income per share includes the dilutive effect of outstanding stock options, which resulted in a dilutive effect of approximately 1,348 and 1,715 shares for the three months ended March 31, 2009 and 2008, respectively, and 1,443 and 1,803 shares for the six months ended March 31, 2009 and 2008, respectively. There were 852 outstanding stock options at March 31, 2009 that were not included in the calculation of diluted net income per share since they would have been anti-dilutive.

10. Net Income Per Share

        Basic net income per share is based on the weighted average number of common shares outstanding during the three month period ended December 31, 2008 and 2007. Diluted net income per share includes the dilutive effect of outstanding stock options, which resulted in a dilutive effect of approximately 1,514 and 1,883 shares for the three months ended December 31, 2008 and 2007, respectively. There were 900 outstanding stock options at December 31, 2008 that were not included in the calculation of diluted net income per share since they would have been anti-dilutive.

Net Income Per Share

        Basic net income per share is based on the weighted average number of common shares outstanding during the fiscal years. Diluted net income per share includes the dilutive effect of outstanding stock options, which resulted in a dilutive effect of 2,353 shares, 2,136 shares and 1,931 shares for the fiscal years ended September 30, 2008, 2007 and 2006, respectively. There were 957 outstanding stock options at September 30, 2008 that were not included in the calculation of dilutive net income per share since they would have been anti-dilutive. There were no outstanding stock options at September 30, 2007 and 2006 that would have been anti-dilutive in the calculation of dilutive net income per share.

Net Income Per Share

        Basic net income per share is based on the weighted average number of common shares outstanding during the fiscal years. Diluted net
income per share includes the dilutive effect of outstanding stock options, which resulted in a dilutive effect of 2,353 shares, 2,136 shares and 1,931 shares for the fiscal years ended
September 30, 2008, 2007 and 2006, respectively. There were 957 outstanding stock options at September 30, 2008 that were not included in the calculation of dilutive net income per share
since they would have been anti-dilutive. There were no outstanding stock options at September 30, 2007 and 2006 that would have been anti-dilutive in the calculation of
dilutive net income per share.

Net Income Per Share

        Basic net income per share is based on the weighted average number of common shares outstanding during the fiscal years. Diluted net income per share includes the dilutive effect of outstanding stock options, which resulted in a dilutive effect of 2,136, 1,931, and 1,975 for the fiscal years ended September 30, 2007, 2006 and 2005, respectively. There were no outstanding stock options at September 30, 2007, 2006 and 2005 that would have been anti-dilutive in the calculation of dilutive net income per share.

12. Net Income Per Share

Basic net income per share is based on the weighted average number of common shares outstanding during the three and six month periods ended March 31, 2007 and 2006. Diluted net income per share includes the dilutive effect of outstanding stock options, which resulted in a dilutive effect of 2,217 and 1,848 shares for the three months ended March 31, 2007 and 2006, respectively, and 2,181 and 1,844 shares for the six months ended March 31, 2007 and 2006, respectively. There were no outstanding stock options at March 31, 2007 and 2006, respectively, that would have been anti-dilutive in the calculation of dilutive net income per share.

16

NBTY, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Continued)
(Unaudited)
(Dollars and shares in thousands, except per share amounts)