Diluted EPS

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friends i have a doubt regarding calculation of diluted EPS. What should be the no. of equity shares:

whether the no. of bonus shares sholud be taken into account, if the Co. is planning to declare bonus issue or

only no. of equity shares is to be increased when co. has convertible securities.

Regards

Replies (3)

What is the procedure followed for valuation of WIP stock,Is there any standard practice followed for valuation of closing WIP stock.Is the practise veries from industry to industry?

Any guidelines note I can refer to,Incase of query.

Diluted Eps is the dilution in the earning that is available to Equity holders due to increase in stake of other claimer ie. Debenture holders, preferance holders.

yes poonam, it will included while calculating the eps under diluted...


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