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What is Understanding Diluted Earnings Per Share about?

Diluted earnings per share reflects the maximum potential dilution from instruments that could share in earnings. It is calculated by increasing the denominator for shares that could result from conversions of debt and preferred shares and exercises of options and warrants. Potentially dilutive instruments are only included if their impact is dilutive rather than anti-dilutive. The calculation assumes conversion or exercise at the beginning of the period.

Author

Shiela Dimaculangan

Language

EN