Article: Ambac Financial Group, Inc. Announces Second Quarter Net Income of $238.6 Million, up 28%; Second Quarter Net Income Per Diluted Share of $2.22, up 31%; Second Quarter Credit Enhancement Production(1) $531.0 million, up 33%.

NEW YORK -- Ambac Financial Group, Inc. (NYSE: ABK) (Ambac) today announced second quarter 2006 net income of $238.6 million, or $2.22 per diluted share. This represents a 28% increase from second quarter 2005 net income of $186.1 million, and a 31% increase in net income per diluted share from $1.69 in the second quarter of 2005.

Net Income Per Diluted Share

Net income and net income per diluted share are computed in conformity with U.S. generally accepted accounting principles (GAAP). However, many research analysts and investors do not limit their analysis of our earnings to a strictly GAAP basis. In order to assist investors in their understanding of ...

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