Can Share Warrants be considered as Potential Equity for the calculation of dilutive earnings per share?
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Share Warrants as Potential Equity
Replies (1)
Hi Romil...
Share warrants can very well be accepted as dilutive for calculation of DPS but only upto the extent of bonus element therein i. e. only that portion of share warrant will be considered for DPS which are issued for no consideration ( i.e. where the amount by which fair market value of potential equity exceed its consideration receivable to the co.)
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hope that above xplanation helps u....
bye...
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