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In financial reporting two EPS numbers are commonly reported: Basic and Diluted EPS. The Basic EPS is calculated by dividing income available for distribution to common stockholders by the weighted-average number of common shares outstanding. The number calculated this way excludes any possible dilution stemming from outstanding dilutive securities, such as options, warrants, convertible bonds, or convertible preferred stock. Diluted EPS reflects the potential dilution from such dilutive securities. The companies that don't have any dilutive securities, or the companies that report net losses, report only Basic EPS. In case of a net loss, dilutive securities would improve negative EPS and have an anti-dilutive effect. The value of diluted EPS is always lower than basic value and is more relevant in investment decisions, since it indicates somewhat of a worst-case scenario. Refer to International Accounting Standard # 33 for more information.

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Q: What is the difference between basic and diluted EPS?
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What is the difference between basic earnings per share and diluted earnings per share?

Basic earning per share is calculated to find out the actual EPS while diluted EPS is calculated if there is some rights and warrants are isssud by company to purchase shares which may reduce the actual EPS.


Why is diluted EPS always equal to or less that basic EPS?

Because on one side earngs are increased as interest payment against loan is not required and on other hand number of shares are increased thats why it always near to or equal to basic eps.


What does the term diluted EPS refer to?

The term diluted "EPS" is referring to a specific definition. The term "EPS" is referring to earnings per share. This is a term used when one is investing.


Why diluted eps is calculated separately?

eps basic is calculated to measure the earnings firm have by dividing no of shares outsatnding i.e eps =earning available to common shareholder/no of shares outsatnding where as diluted eps calculated for convertible bonds,stock n warrants n prefferd stock to measure the more liquidity at final stage of the firm meanz by converting ur oprtion preferred stock warrants will u be benefited r in loss


What types of Earnings Per Share are used in financial reporting?

In financial reporting two EPS numbers are commonly quoted: Basic EPS and Diluted EPS. Basic EPS is an earnings per share value calculated by dividing final net earnings available to be distributed to common stock holders by the average number of shares outstanding. Diluted Earnings Per Share calculation makes various adjustments, if needed, to net earnings and the average number of shares to account for the possible future dilution resulting from the outstanding dilutive securities.


What is diluted share?

A basic EPS is calculated using the weighted average number of shares in issue during the period. A diluted EPS is calculated using all shares in issue and those due to be issued (e.g. under share option schemes). A fully diluted EPS is calculated using all shares issued, due to be issued and which could be issued if all existing warrants are exercised, convertible bonds are converted to equity etc. This tends to be less commonly used because of the complexity and uncertainties involved.


How do you calculate EPS with convertible bonds and convertible preferred stock outstanding?

I think you are talking about the diluted EPS. You have to think : what if ? i.e. to assume that all bonds and preferred stock have been converted to Comon stock. Basic EPS is usually calculated by the formula : IACS / The weighted average for the outstanding Common stock. (IACS is the income available for common stock - after paying the interest to bond and paying dividends to preferred stock , even dividends in arrears for Preferred stock) the diluted EPS is calculated by assuming that all have been converted to Common stocks , you have to : - Increase the numerator (IACS) by adding the interest payable to the converted bond plus the dividends payable to the converted preferred stock. - Increase the denominator (weighted average of outstanding common stock) by adding the number of the new common stock converted. the result is the diluted EPS. I think it is a disclosure obligation for the firms to show its normal EPS and diluted EPS to its investor. the diluted EPS could be less than the normal, and this is a kind of risk for the comon stock shareholders. hope i was able to answer this question simply and correctly. best regards wesaam Damascus - Syria.


As an investor is the basic or diluted earning per share more important?

Diluted earnings are more accurate as they take into account, additional shares issued during the period. Also, they take into account other instruments like additional warrants/options and preferred shares... In short it is a more precise measurement of EPS


How is Diluted Earnings Per Share calculated?

Refer to International Accounting Standard # 33


When basic is rs 10000 what is the percentage of employer's pf contribution?

If your Basic Salary is Rs. 10,000/- 12% of your Basic Salary works out to Rs. 1,200/- 3.67% of your Basic Salary works out to Rs. 367/- 8.33% of your Basic Salary comes to Rs. 833/- which is higher than the limit of Rs. 541/- So, your Employer will contribute Rs. 541/- towards EPS and contribute Rs. 659/- towards EPF (Rs. 367/- + Rs. 292/-) In Essence, the employer will contribute 12% of your Basic just as mentioned above with the simple difference being the fact that the EPS component is constrained by an upper limit and the remaining usually goes towards your EPF.


Were can you watch inuyasha season 7?

Watch Inuyasha Complete episode http://inuy4sh4.blogspot.com Inuyasha Movie 1 - 4 The Movie 1 - The Love that Transcends Time The Movie 2 - The Castle Beyond the Looking Glass The Movie 3 - Swords of an Honorable Ruler The Movie 4 - Fire on the Mystic Island Season 1 - 6 Eps 01 - The Girl Who Overcame Time and the Boy Who Was Just Overcome Eps 02 - Seekers of the Sacred Jewel Eps 03 - Down the Rabbit Hole and Back Again Eps 04 - Yura of the Demon-Hair Eps 05 - Aristocratic Assassin, Sesshomaru Eps 06 - Tessaiga, the Phantom Sword Eps 07 - Showdown! InuYasha vs. Sesshomaru Eps 08 - The Toad Who Would Be Prince Eps 09 - Enter Shippo... Plus, The Amazing Thunder Brothers Eps 10 - Phantom Showdown: The Thunder Brothers vs. Tessaiga Eps 11 - Terror of the Ancient Noh Mask Eps 12 - The Soul Piper and the Mischievous Little Soul Eps 13 - The Mystery of the New Moon and the Black-haired InuYasha Eps 14 - Kikyo's Stolen Ashes Eps 15 - Return of the Tragic Priestess, Kikyo Eps 16 - Season 1 Mystical Hand of the Amorous Monk, Miroku Eps 17 - Cursed Ink of the Hell-Painter Eps 18 - Naraku and Sesshomaru Join Forces Eps 19 - Go Home To Your Own Time, Kagome! Eps 20 - Despicable Villain! The Mystery of Onigumo! Eps 21 - Naraku's True Identity Unveiled Eps 22 - A Wicked Smile; Kikyo's Wandering Soul Eps 23 - Kagome's Voice and Kikyo's Kiss Eps 24 - Enter Sango the Demon Slayer! Eps 25 - Naraku's Insidious Plot Eps 26 - The Secret of the Jewel of Four Souls Revealed Eps 27 - The Lake of the Evil Water God Eps 28 - Miroku Falls Into a Dangerous Trap Eps 29 - Sango's Suffering and Kohaku's Life Eps 30 - Tessaiga Is Stolen! Showdown At Naraku's Castle! Eps 31 - Jinenji, Kind Yet Sad Eps 32 - Kikyo and InuYasha, Into the Miasma Eps 33 - Kikyo, Captured by Naraku Eps 34 - Tessaiga and Tenseiga Eps 35 - The True Owner of the Great Sword Eps 36 - Kagome Kidnapped by Koga, the Wolf-Demon Eps 37 - The Man Who Fell In Love With Kagome Eps 38 - Two Hearts, One Mind Eps 39 - Trapped In A Duel To The Death Eps 40 - The Deadly Trap of Kagura the Wind Sorceress Eps 41 - Kagura's Dance and Kanna's Mirror Eps 42 - The Wind Scar Fails Eps 43 - Tessaiga Breaks Eps 44 - Kaijinbo's Evil Sword Eps 45 - Sesshomaru Wields Tokijin Eps 46 - Juromaru and Kageromaru Eps 47 - Onigumo's Heart Still Beats Within Naraku Eps 48 - Return to the Place Where We First Met Eps 49 - Kohaku's Lost Memory Eps 50 - That Unforgettable Face Eps 51 - InuYasha's Soul, Devoured Eps 52 - The Demon's True Nature Eps 53 - Father's Old Enemy: Ryukotsusei Eps 54 - The Backlash Wave: Tessaiga's Ultimate Technique Eps 55 - The Stone Flower and Shippo's First Love Eps 56 - Temptress in the Mist Eps 57 - Fateful Night in Togenkyo Part I Eps 58 - Fateful Night in Togenkyo Part II Eps 59 - The Beautiful Sister Apprentices Eps 60 - The 50 Year-Old Curse of the Dark Priestess Eps 61 - Kikyo and the Dark Priestess Eps 62 - Tsubaki's Unrelenting Evil Spell Eps 63 - The Red and White Priestesses Eps 64 - Giant Ogre of the Forbidden Tower Eps 65 - Farewell, Days of My Youth Eps 66 - Naraku's Barrier - Kagura's Decision Eps 67 - The Howling Wind of Betrayal Eps 68 - Shippo Gets an Angry Challenge Eps 69 - Terror of the Faceless Man Eps 70 - Onigumo's Memories Restored Eps 71 - Three-Sided Battle to the Death Eps 72 - Totosai's Rigid Training Eps 73 - Shiori's Family and InuYasha's Feelings Eps 74 - The Red Tessaiga Breaks the Barrier Eps 75 - The Plot of the Panther Devas Eps 76 - Target: Sesshomaru and InuYasha Eps 77 - The Panther Tribe and the Two Swords of the Fang Eps 78 - Only You, Sango Eps 79 - Jaken's Plan to Steal Tessaiga Eps 80 - Sesshomaru and the Abducted Rin Eps 81 - Vanishing Point: Naraku Disappears Eps 82 - Gap Between the Ages Eps 083 - The Female Wolf Demon and the Lunar Rainbow Promise Eps 084 - Koga's Bride-to-Be Eps 085 - The Evil Within Demon's Head Castle Eps 086 - Secret of the Possessed Princess Eps 087 - Kikyo's Lonely Journey Eps 088 - Three Sprites of the Monkey God Eps 089 - Nursing Battle of the Rival Lovers Eps 090 - Sota's Brave Confession of Love Eps 091 - The Suspicious Faith Healer and the Black Kirara Eps 092 - Plot of the Walking Dead Eps 093 - The Mysterious, Lecherous Monk Eps 094 - The Sacred Jewel Maker Part I Eps 095 - The Sacred Jewel Maker Part II Eps 096 - Jaken Falls Ill Eps 097 - Kirara, Come Home! 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Eps 137 - An Ancestor Named Kagome Eps 138 - Mountain of Demons: Survival of the Duo Eps 139 - The Great Duel at Shoun Falls Eps 140 - Eternal Love, The Naginata of Kenkon Eps 141 - Entei, The Demon Horse Unleashed Eps 142 - Untamed Entei and Horrible Hakudoshi Eps 143 - 3000 Leagues in Search of Father Eps 144 - Hosenki and the Last Shard Eps 145 - Bizarre Guards at the Border of the Afterlife Eps 146 - The Fiery Bird Master, Princess Abi Eps 147 - The Tragic Love Song of Destiny (Part 1) Eps 148 - The Tragic Love Song of Destiny (Part 2) Eps 149 - The Single Arrow of Chaos Eps 150 - The Mysterious Light that Guides the Saint Eps 151 - Kagome's Instinctive Choice Eps 152 - Protect and Plunder! Eps 153 - The Cruel Reunion of Fate Eps 154 - The Demon Linked with the Netherworld Eps 155 - The Demon Protector of the Sacred Jewel Shard Eps 156 - Final Battle at the Graveside! Sesshomaru vs. Inuyasha Eps 157 - Destroy Naraku with the Adamant Barrage Eps 158 - Stampede of the Countless Demon Rats Eps 159 - Kohaku's Decision and Sango's Heart Eps 160 - The Lucky, Yet Two-Timing Scoundrel Eps 161 - Miroku's Past Mistake Eps 162 - Forever with Lord Sesshomaru Eps 163 - Kohaku, Sango and Kirara: The Secret Flower Garden Eps 164 - Possessed by a Parasite: Shippo, Our Worst Enemy! Eps 165 - The Ultimate Key to Defeating Naraku Eps 166 - The Bond Between Them, Use the Sacred Jewel Shard! (Part 1) Eps 167 - The Bond Between Them, Use the Sacred Jewel Shard! (Part 2) http://inuy4sh4.blogspot.com


What are the seasons for One Piece?

Season 1 - eps 1-62 Season 2 - eps 63-77 Season 3 - eps 78-92 Season 4 - eps 93-130 Season 5 - eps 131-143 Season 6 - eps 144-195 Season 7 - eps 196-228 Season 8 - eps 229-263 Season 9 - eps 264-335 Season 10 - eps 336-381 Season 11 - eps 382-407 Season 12 - eps 408-421 Season 13 - eps 422-458 Season 14 - eps 459-539