Diluted eps


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(Querist)
25 April 2015 What is the meaning of Diluted EPS in AS 20

25 April 2015 Diluted EPS means the EPS calculated based on if all convertible securities were exercised and converted as equity shares.

Diluted EPS will lower than normal EPS always

Convertible securities refers to all outstanding convertible preferred shares, convertible debentures, stock options (primarily employee based) and warrants.



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