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calculation of EPS.

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08 May 2008 Company X is having 1 lac equity shares on Dec.2007. Company has issued 20,000 shares @ Rs.100 each. Market price at that time was Rs.150 each. What will be the Basic EPS & diluted EPS as per AS-20 ?

18 February 2009 EPS = the net
profit or loss for the period attributable to equity shareholders should be
the net profit or loss for the period after deducting preference dividends
and any attributable tax thereto for the period

Diluted EPS = the net
profit or loss for the period attributable to equity shareholders and the
weighted average number of shares outstanding during the period should
be adjusted for the effects of all dilutive potential equity shares.

thus in present case. both will be same



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