A computation of earnings applicable to each share of common stock outstanding based upon the supposition that all convertible securities were exchanged for common stock at the beginning of that accounting period.
Common stock earnings per share that would result if all warrants and stock options were exercised and all convertible bonds and preferred stock were converted. see also primary earnings per share.
A calculation that assumes all common stock equivalents (convertible bonds, preferred stock, warrants, rights) have been converted into common stock.
Common stock earnings per share calculated as if a... Add a comment
Earnings / Diluted Number of Shares (Fully Diluted Earnings per share) The term signifies the amount earned per share (Outstanding + Convertible)
earnings per share assuming conversion of all convertible securities plus the exercise of all warrants and options. Similar to Diluted Earnings, which replaced Fully Diluted EPS for all years after December 15, 1997.
Earnings per share expressed as if all outstanding convertible securities and warrants have been exercised.
Earnings per common share calculated on the assumption that all convertible securities are converted into common shares, such as convertible preferred shares, convertible debentures, stock options (under employee stock-option plans) and warrants.
The amount of current earnings per share reflecting the maximum dilution that would have resulted from conversion, exercise, and other contingent issuances that individually would have decreased earnings per share and in the aggregate would have had a dilutive effect
A notional calculation carried out by companies to warn shareholders of potential deterioration of earnings per share in the future as a result of new shares being issued by the company on the exercise of convertibles, warrants or options already in issue. The calculation reworks the earnings per share figure for the current year on the basis that the dilution had already occurred, as if the exercise of the convertibles etc. had already taken place.
Earnings per common share calculated on the assumption that all convertible securities are converted into common shares and all outstanding warrants, rights and options are exercised.
