Enerpac Tool Group Corp. Quarterly report pursuant to Section 13 or 15(d)

Earnings Per Share (Tables)

3 Months Ended

Nov. 30, 2011


	Three Months Ended November 30,
	2011		2010
Numerator:
Net earnings	$	37,174	$	25,890
Plus: 2% Convertible Notes financing costs, net of taxes		511		456

Net earnings for diluted earnings per share	$	37,685	$	26,346

Denominator:
Weighted average common shares outstanding for basic earnings per share		68,421		68,000
Net effect of dilutive securities - equity based compensation plans		764		928
Net effect of 2% Convertible Notes based on the if-converted method		5,957		5,948

Weighted average common and equivalent shares outstanding for diluted earnings per share		75,142		74,876


Basic Earnings Per Share:	$	0.54	$	0.38
Diluted Earnings Per Share:	$	0.50	$	0.35