Diluted earnings per share - Revision history

imported>Doug Williamson: Add link.

2023-03-09T15:26:09Z

Add link.

2022-02-10T07:41:29Z

Add link.

← Older revision		Revision as of 07:41, 10 February 2022
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	* [[FRS 102]]		* [[FRS 102]]
	* [[Option]]		* [[Option]]
			* [[Pence]]
	* [[Profit attributable to ordinary shareholders]]		* [[Profit attributable to ordinary shareholders]]
	* [[Warrant]]		* [[Warrant]]

2019-02-06T11:36:42Z

Make division sign bold.

← Older revision		Revision as of 11:36, 6 February 2019
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	Diluted earnings per share are calculated as:		Diluted earnings per share are calculated as:

	Profit attributable to ordinary shareholders ÷ Diluted weighted average number of shares in issue during the period.		Profit attributable to ordinary shareholders '''÷''' Diluted weighted average number of shares in issue during the period.

	Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.		Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.

2019-02-03T16:18:43Z

Add heading.

← Older revision		Revision as of 16:18, 3 February 2019
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			''Financial ratio analysis - performance ratios.''

	(Diluted EPS).		(Diluted EPS).

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	* [[FRS 102]]		* [[FRS 102]]
	* [[Option]]		* [[Option]]
			* [[Profit attributable to ordinary shareholders]]
	* [[Warrant]]		* [[Warrant]]

			[[Category:Accounting,_tax_and_regulation]]
	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2017-05-01T13:17:34Z

Simplify narrative.

← Older revision		Revision as of 13:17, 1 May 2017
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	(Diluted EPS).		(Diluted EPS).

	~~'Basic'~~ earnings per share are calculated as:		Diluted earnings per share are calculated as:

	Profit attributable to ordinary shareholders ÷ Diluted weighted average number of shares in issue during the period.		Profit attributable to ordinary shareholders ÷ Diluted weighted average number of shares in issue during the period.

2017-05-01T10:47:23Z

Layout.

← Older revision		Revision as of 10:47, 1 May 2017
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	Relevant accounting standards include IAS 33 and Section 1 of FRS 102.		Relevant accounting standards include IAS 33 and Section 1 of FRS 102.


	== See also ==		== See also ==

2017-05-01T10:46:57Z

Move example earlier.

@@ Line 6: / Line 6: @@
 Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.
@@ Line 20: / Line 29: @@
 Relevant accounting standards include IAS 33 and Section 1 of FRS 102.
 == See also ==

2017-05-01T10:45:31Z

Add example & link with Earnings page.

← Older revision		Revision as of 10:45, 1 May 2017
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	'Basic' earnings per share are calculated as:		'Basic' earnings per share are calculated as:

	Profit attributable to ordinary shareholders ÷ ~~Weighted~~ average number of shares in issue during the period.		Profit attributable to ordinary shareholders ÷ Diluted weighted average number of shares in issue during the period.

			Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.


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	'Dilution' is defined ~~for financial reporting purposes~~ in IAS 33 as:		'Dilution' is defined in IAS 33 as:

	A reduction in ~~earnings per share resulting from~~ the ~~assumption that~~:		The reduction in EPS assuming that the number of shares increases because:
	#Convertible instruments are converted,		#Convertible instruments are converted,
	#Options or warrants are exercised, or		#Options or warrants are exercised, or
	#Ordinary shares are issued ~~upon~~ the satisfaction of specified conditions.		#Ordinary shares are issued on the satisfaction of specified conditions.


	Relevant accounting standards include IAS 33 and Section 1 of FRS 102.		Relevant accounting standards include IAS 33 and Section 1 of FRS 102.


			<span style="color:#4B0082">'''''Diluted EPS example'''''</span>

			Earnings for the period are £40 million and the diluted number of shares is 52 million.

			EPS = £40m / 52m

			= £0.77 (= 77 pence)

2015-11-06T11:53:51Z

Update for FRS 102

← Older revision		Revision as of 11:53, 6 November 2015
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	#Options or warrants are exercised, or		#Options or warrants are exercised, or
	#Ordinary shares are issued upon the satisfaction of specified conditions.		#Ordinary shares are issued upon the satisfaction of specified conditions.


			Relevant accounting standards include IAS 33 and Section 1 of FRS 102.


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	* [[Earnings]]		* [[Earnings]]
	* [[Earnings per share]]		* [[Earnings per share]]
	* [[FRS 22]]
	* [[IAS 33]]		* [[IAS 33]]
			* [[FRS 102]]
	* [[Option]]		* [[Option]]
	* [[Warrant]]		* [[Warrant]]

	[[Category:Corporate_finance]]		[[Category:Corporate_finance]]

2014-10-26T16:54:45Z

Add link to FRS 22 page.