- published: 02 Jul 2015
- views: 3527
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Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to conceptually understand diluted earnings per share (EPS) from the perspective of adjustments necessary to the basic EPS calculation. Roger Philipp, CPA, first explains what is meant by the terms antidilutive and dilutive securities and the if-converted method. Then he covers the effects of accounting for potentially dilutive securities on both the numerator and the denominator of the diluted EPS fraction.
Finally, he explains why preferred dividends from convertible preferred stock must be added, not net of tax, to net income and why bond interest expense from convertible bonds must be added, net of tax, to net income. The number of shares of common stock the potentially dilutive securities could be converted into must be added to the weighted average common shares outstanding from the basic EPS denominator.
Connect with us:
Website: https://www.rogercpareview.com
Blog: https://www.rogercpareview.com/blog
Facebook: https://www.facebook.com/RogerCPAReview
Twitter: https://twitter.com/rogercpareview
LinkedIn: https://www.linkedin.com/company/roger-cpa-review
Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/
Video Transcript Sneak Peek:
Okay, now let's talk about what we call "Diluted Earnings per Share". Now this is diluted because it's a complex capital structure. Remember over here we had basic, basic said, "Assume there's nothing potentially diluted.” Here, in a complex capital structure, it's anyone who could convert, we assume they do so. It doesn't mean they actually did but it says, "Anyone who could convert and it's economically advantageous."
What does economically advantageous mean? It means that it is dilutive and the word dilutive is very important. Dilutive means that everyone's earnings per share goes down. If you gave money and earnings per share went up, that's antidilutive. We don't assume you're a moron unless you really are right?
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to compute Diluted Earnings Per Share assuming that convertible debt is converted to shares of common equity.
- published: 02 Aug 2015
- views: 3336
This starts with a short theory lecture and then works a series of problems with you.
- published: 28 Jan 2014
- views: 11638
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outstanding. Diluted EPS has the same numerator but adds the additional dilution impact of any hybrid instruments ("if converted")
- published: 24 Jan 2011
- views: 31570
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise of stock warrants or stock options can dilute earnings per share.
- published: 02 Aug 2015
- views: 1495
Accounting for basic earnings per share vs diluted earnings per share when multiple convertible securities are involved, (1) Basic earnings per share does not include any dilutive securities, diluted earnings per share requires a set-by-step process is reqired to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Computed EPS To Determine Diluted EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, example is based on stock options, convertible bonds & convertible preferred stock, detailed calculations by Allen Mursau
- published: 02 May 2013
- views: 6286
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss how to calculate earnings per share (EPS) and diluted earnings per share (Diluted EPS) specific to the problem given by the professor.
- published: 29 Apr 2013
- views: 2387
Accounting for diluted earnings per share when multiple convertible securities are involved, set-by-step process is required to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Recomputed EPS To Determine Diluted EPS, each step explained & demonstrated in detail to determine EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, detailed calculations by Allen Mursau
- published: 01 May 2013
- views: 4004
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, gives a conceptual overview of Earnings Per Share (EPS), one of the most-talked about numbers in a company’s financial statements. EPS is the amount that, theoretically, each common shareholder would receive if the company paid out all of its income in the form of a dividend. Basic and diluted EPS are required to be disclosed on the face of the income statement for both net income and income from continuing operations. EPS from discontinued operations, and formerly extraordinary items, must be shown on either the face of the income statement or in the footnote disclosures.
Roger explains the difference between basic and diluted EPS. The ‘basic’ in Basic EPS refers to a simple capital structure in which there are no potentially dilutive items that could be converted into common stock. Examples of items that can potentially be converted into common stock are: convertible bonds, stock options, stock rights and stock warrants. The ‘diluted’ in Diluted EPS refers to a complex capital structure and is calculated upon the assumption that anything which could potentially get converted into common stock does get converted. In other words, think of diluted EPS as fully diluted EPS.
Website: https://www.rogercpareview.com
Blog: https://www.rogercpareview.com/blog
Facebook: https://www.facebook.com/RogerCPAReview
Twitter: https://twitter.com/rogercpareview
LinkedIn: https://www.linkedin.com/company/roger-cpa-review
Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/
Video Transcript Sneak Peek:
Alright, let's move on to another fun and exciting area. Welcome, welcome, to what, Earnings per Share, EPS. Now, what is earnings per share? Earnings per share is one of the most talked about numbers in the financial statements. Creditors want to know about it. Investors want to know about it. Basically, they're saying, "Hey, I need this information." It is information that is required to be disclosed on the face of the income statement for publicly held companies, we'll expand on that in a minute.
- published: 02 Jul 2015
- views: 4650
Diluted Earnings Per Share (diluted EPS) is a company's earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a "worst case" scenario, one in which everyone who could have received stock without purchasing it directly for the full market value did so.
To find diluted EPS, basic EPS is calculated for each of the categories on the income statement first. Then each of the dilutive securities are ranked based on their effects, from most dilutive to least dilutive and antidilutive. Then the basic EPS number is diluted one by one by applying each one, skipping any instruments that have an antidilutive effect.
Calculations of diluted EPS vary. Morningstar reports diluted EPS "Earnings/Share $", which is net income minus preferred stock dividends divided by the weighted average of common stock shares outstanding over the past year; this is adjusted for dilutive shares. Some data sources may simplify this calculation by using the number of shares outstanding at the end of a reporting period.
This page contains text from Wikipedia, the Free Encyclopedia -
http://en.wikipedia.org/wiki/Diluted_earnings_per_share
This article is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License, which means that you can copy and modify it as long as the entire work (including additions) remains under this license.
This article is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License, which means that you can copy and modify it as long as the entire work (including additions) remains under this license.
Earnings per share (EPS) is the amount of earnings per each outstanding share of a company's stock.
In the United States, the Financial Accounting Standards Board (FASB) requires companies' income statements to report EPS for each of the major categories of the income statement: continuing operations, discontinued operations, extraordinary items, and net income.
The EPS formula does not include preferred dividends for categories outside of continued operations and net income. Earnings per share for continuing operations and net income are more complicated in that any preferred dividends are removed from net income before calculating EPS. This is because preferred stock rights have precedence over common stock. If preferred dividends total $100,000, then that is money not available to distribute to each share of common stock.
Failed to parse (Missing texvc executable; please see math/README to configure.): \mbox{Earnings Per Share}=\frac{\mbox{Profit}}{\mbox{Weighted Average Common Shares}}
This page contains text from Wikipedia, the Free Encyclopedia -
http://en.wikipedia.org/wiki/Earnings_per_share
This article is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License, which means that you can copy and modify it as long as the entire work (including additions) remains under this license.
This article is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License, which means that you can copy and modify it as long as the entire work (including additions) remains under this license.
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6:05Earnings Per Share: Diluted - Lesson 1
Earnings Per Share: Diluted - Lesson 1Earnings Per Share: Diluted - Lesson 1
Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to conceptually understand diluted earnings per share (EPS) from the perspective of adjustments necessary to the basic EPS calculation. Roger Philipp, CPA, first explains what is meant by the terms antidilutive and dilutive securities and the if-converted method. Then he covers the effects of accounting for potentially dilutive securities on both the numerator and the denominator of the diluted EPS fraction. Finally, he explains why preferred dividends from convertible preferred stock must be added, not net of tax, to net income and why bond interest expense from convertible bonds must be added, net of tax, to net income. The number of shares of common stock the potentially dilutive securities could be converted into must be added to the weighted average common shares outstanding from the basic EPS denominator. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Okay, now let's talk about what we call "Diluted Earnings per Share". Now this is diluted because it's a complex capital structure. Remember over here we had basic, basic said, "Assume there's nothing potentially diluted.” Here, in a complex capital structure, it's anyone who could convert, we assume they do so. It doesn't mean they actually did but it says, "Anyone who could convert and it's economically advantageous." What does economically advantageous mean? It means that it is dilutive and the word dilutive is very important. Dilutive means that everyone's earnings per share goes down. If you gave money and earnings per share went up, that's antidilutive. We don't assume you're a moron unless you really are right? -
6:55How to Calculate Diluted Earnings Per Share using the If-Converted Method
How to Calculate Diluted Earnings Per Share using the If-Converted MethodHow to Calculate Diluted Earnings Per Share using the If-Converted Method
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to compute Diluted Earnings Per Share assuming that convertible debt is converted to shares of common equity. -
17:24Intermediate Accounting: Basic and diluted earnings per share
Intermediate Accounting: Basic and diluted earnings per shareIntermediate Accounting: Basic and diluted earnings per share
This starts with a short theory lecture and then works a series of problems with you. -
9:36Earnings per share (EPS), basic and diluted
Earnings per share (EPS), basic and dilutedEarnings per share (EPS), basic and diluted
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outstanding. Diluted EPS has the same numerator but adds the additional dilution impact of any hybrid instruments ("if converted") -
5:37How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
How to Calculate Diluted Earnings Per Share using the Treasury Stock MethodHow to Calculate Diluted Earnings Per Share using the Treasury Stock Method
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise of stock warrants or stock options can dilute earnings per share. -
18:05Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible SecuritiesDiluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
Accounting for basic earnings per share vs diluted earnings per share when multiple convertible securities are involved, (1) Basic earnings per share does not include any dilutive securities, diluted earnings per share requires a set-by-step process is reqired to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Computed EPS To Determine Diluted EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, example is based on stock options, convertible bonds & convertible preferred stock, detailed calculations by Allen Mursau -
8:54Diluted EPS
Diluted EPSDiluted EPS
Diluted EPS -
4:47ACCT. 302: How to Calulate EPS and Diluted EPS
ACCT. 302: How to Calulate EPS and Diluted EPSACCT. 302: How to Calulate EPS and Diluted EPS
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss how to calculate earnings per share (EPS) and diluted earnings per share (Diluted EPS) specific to the problem given by the professor. -
20:11Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
Accounting for diluted earnings per share when multiple convertible securities are involved, set-by-step process is required to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Recomputed EPS To Determine Diluted EPS, each step explained & demonstrated in detail to determine EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, detailed calculations by Allen Mursau -
4:40Earnings Per Share: Basic - Lesson 1
Earnings Per Share: Basic - Lesson 1Earnings Per Share: Basic - Lesson 1
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, gives a conceptual overview of Earnings Per Share (EPS), one of the most-talked about numbers in a company’s financial statements. EPS is the amount that, theoretically, each common shareholder would receive if the company paid out all of its income in the form of a dividend. Basic and diluted EPS are required to be disclosed on the face of the income statement for both net income and income from continuing operations. EPS from discontinued operations, and formerly extraordinary items, must be shown on either the face of the income statement or in the footnote disclosures. Roger explains the difference between basic and diluted EPS. The ‘basic’ in Basic EPS refers to a simple capital structure in which there are no potentially dilutive items that could be converted into common stock. Examples of items that can potentially be converted into common stock are: convertible bonds, stock options, stock rights and stock warrants. The ‘diluted’ in Diluted EPS refers to a complex capital structure and is calculated upon the assumption that anything which could potentially get converted into common stock does get converted. In other words, think of diluted EPS as fully diluted EPS. Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Alright, let's move on to another fun and exciting area. Welcome, welcome, to what, Earnings per Share, EPS. Now, what is earnings per share? Earnings per share is one of the most talked about numbers in the financial statements. Creditors want to know about it. Investors want to know about it. Basically, they're saying, "Hey, I need this information." It is information that is required to be disclosed on the face of the income statement for publicly held companies, we'll expand on that in a minute.
- Accountant
- Accounting period
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- Audit
- Auditor's report
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- Bookkeeping
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- Chart of accounts
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- Cost accounting
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- Debits and credits
- Earnings per share
- Financial audit
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Earnings Per Share: Diluted - Lesson 1
Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to conceptually understand diluted earnings per share (EPS) from the perspective of adjustments necessary to the basic EPS calculation. Roger Philipp, CPA, first explains what is meant by the terms antidilutive and dilutive securities and the if-converted method. Then he covers the effects of accounting for potentially dilutive securities on both the numerator and the denominator of the diluted EPS fraction. Finally, he explains why preferred dividends from convertible preferred stock must be added, not net of tax, to net income and why bond interest expense from convertible bonds must be added, net of tax, to net income. The number of shares of common stock the potentially dilutive securities could be c... -
How to Calculate Diluted Earnings Per Share using the If-Converted Method
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to compute Diluted Earnings Per Share assuming that convertible debt is converted to shares of common equity. -
Intermediate Accounting: Basic and diluted earnings per share
This starts with a short theory lecture and then works a series of problems with you. -
Earnings per share (EPS), basic and diluted
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outstanding. Diluted EPS has the same numerator but adds the additional dilution impact of any hybrid instruments ("if converted") -
How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise of stock warrants or stock options can dilute earnings per share. -
Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
Accounting for basic earnings per share vs diluted earnings per share when multiple convertible securities are involved, (1) Basic earnings per share does not include any dilutive securities, diluted earnings per share requires a set-by-step process is reqired to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Computed EPS To Determine Diluted EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warran... -
Diluted EPS
Diluted EPS -
ACCT. 302: How to Calulate EPS and Diluted EPS
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss how to calculate earnings per share (EPS) and diluted earnings per share (Diluted EPS) specific to the problem given by the professor. -
Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
Accounting for diluted earnings per share when multiple convertible securities are involved, set-by-step process is required to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Recomputed EPS To Determine Diluted EPS, each step explained & demonstrated in detail to determine EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on ... -
Earnings Per Share: Basic - Lesson 1
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, gives a conceptual overview of Earnings Per Share (EPS), one of the most-talked about numbers in a company’s financial statements. EPS is the amount that, theoretically, each common shareholder would receive if the company paid out all of its income in the form of a dividend. Basic and diluted EPS are required to be disclosed on the face of the income statement for both net income and income from continuing operations. EPS from discontinued operations, and formerly extraordinary items, must be shown on either the face of the income statement or in the footnote disclosures. Roger explains the difference between basic and diluted EPS. The ‘basic’ in Basic EPS refers to a simple capital structure in which ...
Earnings Per Share: Diluted - Lesson 1
- Order: Reorder
- Duration: 6:05
- Updated: 02 Jul 2015
- views: 3527
Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to conceptually understand diluted earnings per share (EPS) from the perspe...
Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to conceptually understand diluted earnings per share (EPS) from the perspective of adjustments necessary to the basic EPS calculation. Roger Philipp, CPA, first explains what is meant by the terms antidilutive and dilutive securities and the if-converted method. Then he covers the effects of accounting for potentially dilutive securities on both the numerator and the denominator of the diluted EPS fraction.
Finally, he explains why preferred dividends from convertible preferred stock must be added, not net of tax, to net income and why bond interest expense from convertible bonds must be added, net of tax, to net income. The number of shares of common stock the potentially dilutive securities could be converted into must be added to the weighted average common shares outstanding from the basic EPS denominator.
Connect with us:
Website: https://www.rogercpareview.com
Blog: https://www.rogercpareview.com/blog
Facebook: https://www.facebook.com/RogerCPAReview
Twitter: https://twitter.com/rogercpareview
LinkedIn: https://www.linkedin.com/company/roger-cpa-review
Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/
Video Transcript Sneak Peek:
Okay, now let's talk about what we call "Diluted Earnings per Share". Now this is diluted because it's a complex capital structure. Remember over here we had basic, basic said, "Assume there's nothing potentially diluted.” Here, in a complex capital structure, it's anyone who could convert, we assume they do so. It doesn't mean they actually did but it says, "Anyone who could convert and it's economically advantageous."
What does economically advantageous mean? It means that it is dilutive and the word dilutive is very important. Dilutive means that everyone's earnings per share goes down. If you gave money and earnings per share went up, that's antidilutive. We don't assume you're a moron unless you really are right?
wn.com/Earnings Per Share Diluted Lesson 1
Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to conceptually understand diluted earnings per share (EPS) from the perspective of adjustments necessary to the basic EPS calculation. Roger Philipp, CPA, first explains what is meant by the terms antidilutive and dilutive securities and the if-converted method. Then he covers the effects of accounting for potentially dilutive securities on both the numerator and the denominator of the diluted EPS fraction.
Finally, he explains why preferred dividends from convertible preferred stock must be added, not net of tax, to net income and why bond interest expense from convertible bonds must be added, net of tax, to net income. The number of shares of common stock the potentially dilutive securities could be converted into must be added to the weighted average common shares outstanding from the basic EPS denominator.
Connect with us:
Website: https://www.rogercpareview.com
Blog: https://www.rogercpareview.com/blog
Facebook: https://www.facebook.com/RogerCPAReview
Twitter: https://twitter.com/rogercpareview
LinkedIn: https://www.linkedin.com/company/roger-cpa-review
Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/
Video Transcript Sneak Peek:
Okay, now let's talk about what we call "Diluted Earnings per Share". Now this is diluted because it's a complex capital structure. Remember over here we had basic, basic said, "Assume there's nothing potentially diluted.” Here, in a complex capital structure, it's anyone who could convert, we assume they do so. It doesn't mean they actually did but it says, "Anyone who could convert and it's economically advantageous."
What does economically advantageous mean? It means that it is dilutive and the word dilutive is very important. Dilutive means that everyone's earnings per share goes down. If you gave money and earnings per share went up, that's antidilutive. We don't assume you're a moron unless you really are right?
- published: 02 Jul 2015
- views: 3527
How to Calculate Diluted Earnings Per Share using the If-Converted Method
- Order: Reorder
- Duration: 6:55
- Updated: 02 Aug 2015
- views: 3336
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to comput...
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to compute Diluted Earnings Per Share assuming that convertible debt is converted to shares of common equity.
wn.com/How To Calculate Diluted Earnings Per Share Using The If Converted Method
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Method. A comprehensive example is provided to demonstrate how to compute Diluted Earnings Per Share assuming that convertible debt is converted to shares of common equity.
- published: 02 Aug 2015
- views: 3336
Intermediate Accounting: Basic and diluted earnings per share
- Order: Reorder
- Duration: 17:24
- Updated: 28 Jan 2014
- views: 11638
This starts with a short theory lecture and then works a series of problems with you.
This starts with a short theory lecture and then works a series of problems with you.
wn.com/Intermediate Accounting Basic And Diluted Earnings Per Share
This starts with a short theory lecture and then works a series of problems with you.
- published: 28 Jan 2014
- views: 11638
Earnings per share (EPS), basic and diluted
- Order: Reorder
- Duration: 9:36
- Updated: 24 Jan 2011
- views: 31570
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outstanding. Diluted EPS has the same numerator but adds the additional di...
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outstanding. Diluted EPS has the same numerator but adds the additional dilution impact of any hybrid instruments ("if converted")
wn.com/Earnings Per Share (Eps), Basic And Diluted
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outstanding. Diluted EPS has the same numerator but adds the additional dilution impact of any hybrid instruments ("if converted")
- published: 24 Jan 2011
- views: 31570
How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
- Order: Reorder
- Duration: 5:37
- Updated: 02 Aug 2015
- views: 1495
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise o...
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise of stock warrants or stock options can dilute earnings per share.
wn.com/How To Calculate Diluted Earnings Per Share Using The Treasury Stock Method
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock Method. A comprehensive example is provided to show how the exercise of stock warrants or stock options can dilute earnings per share.
- published: 02 Aug 2015
- views: 1495
Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
- Order: Reorder
- Duration: 18:05
- Updated: 02 May 2013
- views: 6286
Accounting for basic earnings per share vs diluted earnings per share when multiple convertible securities are involved, (1) Basic earnings per share does not i...
Accounting for basic earnings per share vs diluted earnings per share when multiple convertible securities are involved, (1) Basic earnings per share does not include any dilutive securities, diluted earnings per share requires a set-by-step process is reqired to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Computed EPS To Determine Diluted EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, example is based on stock options, convertible bonds & convertible preferred stock, detailed calculations by Allen Mursau
wn.com/Diluted Earnings Per Share Basic Earnings Per Share With Multiple Convertible Securities
Accounting for basic earnings per share vs diluted earnings per share when multiple convertible securities are involved, (1) Basic earnings per share does not include any dilutive securities, diluted earnings per share requires a set-by-step process is reqired to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Computed EPS To Determine Diluted EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, example is based on stock options, convertible bonds & convertible preferred stock, detailed calculations by Allen Mursau
- published: 02 May 2013
- views: 6286
Diluted EPS
- Order: Reorder
- Duration: 8:54
- Updated: 23 Aug 2011
- views: 13553
ACCT. 302: How to Calulate EPS and Diluted EPS
- Order: Reorder
- Duration: 4:47
- Updated: 29 Apr 2013
- views: 2387
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss how to calculate earnings per share (EPS) and diluted earnings per share...
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss how to calculate earnings per share (EPS) and diluted earnings per share (Diluted EPS) specific to the problem given by the professor.
wn.com/Acct. 302 How To Calulate Eps And Diluted Eps
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss how to calculate earnings per share (EPS) and diluted earnings per share (Diluted EPS) specific to the problem given by the professor.
- published: 29 Apr 2013
- views: 2387
Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
- Order: Reorder
- Duration: 20:11
- Updated: 01 May 2013
- views: 4004
Accounting for diluted earnings per share when multiple convertible securities are involved, set-by-step process is required to determine the diluted earnings p...
Accounting for diluted earnings per share when multiple convertible securities are involved, set-by-step process is required to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Recomputed EPS To Determine Diluted EPS, each step explained & demonstrated in detail to determine EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, detailed calculations by Allen Mursau
wn.com/Diluted Earnings Per Share (Step By Step Process With Multiple Convertible Securities, Eps)
Accounting for diluted earnings per share when multiple convertible securities are involved, set-by-step process is required to determine the diluted earnings per share for a company, requires determining the incremental numerator and denominator effect for the EPS for each security, (A) Incremental numerator effect for EPS, (B) Incremental denominator effect for EPS, Step-1: Determine for each security EPS effect,Step-2: Rank EPS Effect from smallest to largest, Step-3: Recomputed EPS To Determine Diluted EPS, each step explained & demonstrated in detail to determine EPS, example is based on stock options & warrants, bonds & preferred stock on how each will affect EPS, No effect on numerator for stock options & warrants, Pay no dividend on convertible P/S for the year, Pay no interest on convertible bonds for the year (Bond Interest added back net of taxes) these amounts are added back to net income for numerator, the denominator is increased by the amount of security converted, detailed calculations by Allen Mursau
- published: 01 May 2013
- views: 4004
Earnings Per Share: Basic - Lesson 1
- Order: Reorder
- Duration: 4:40
- Updated: 02 Jul 2015
- views: 4650
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, gives a conceptual overview of Earnings Per Share (EPS), one of the most-t...
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, gives a conceptual overview of Earnings Per Share (EPS), one of the most-talked about numbers in a company’s financial statements. EPS is the amount that, theoretically, each common shareholder would receive if the company paid out all of its income in the form of a dividend. Basic and diluted EPS are required to be disclosed on the face of the income statement for both net income and income from continuing operations. EPS from discontinued operations, and formerly extraordinary items, must be shown on either the face of the income statement or in the footnote disclosures.
Roger explains the difference between basic and diluted EPS. The ‘basic’ in Basic EPS refers to a simple capital structure in which there are no potentially dilutive items that could be converted into common stock. Examples of items that can potentially be converted into common stock are: convertible bonds, stock options, stock rights and stock warrants. The ‘diluted’ in Diluted EPS refers to a complex capital structure and is calculated upon the assumption that anything which could potentially get converted into common stock does get converted. In other words, think of diluted EPS as fully diluted EPS.
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Video Transcript Sneak Peek:
Alright, let's move on to another fun and exciting area. Welcome, welcome, to what, Earnings per Share, EPS. Now, what is earnings per share? Earnings per share is one of the most talked about numbers in the financial statements. Creditors want to know about it. Investors want to know about it. Basically, they're saying, "Hey, I need this information." It is information that is required to be disclosed on the face of the income statement for publicly held companies, we'll expand on that in a minute.
wn.com/Earnings Per Share Basic Lesson 1
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, gives a conceptual overview of Earnings Per Share (EPS), one of the most-talked about numbers in a company’s financial statements. EPS is the amount that, theoretically, each common shareholder would receive if the company paid out all of its income in the form of a dividend. Basic and diluted EPS are required to be disclosed on the face of the income statement for both net income and income from continuing operations. EPS from discontinued operations, and formerly extraordinary items, must be shown on either the face of the income statement or in the footnote disclosures.
Roger explains the difference between basic and diluted EPS. The ‘basic’ in Basic EPS refers to a simple capital structure in which there are no potentially dilutive items that could be converted into common stock. Examples of items that can potentially be converted into common stock are: convertible bonds, stock options, stock rights and stock warrants. The ‘diluted’ in Diluted EPS refers to a complex capital structure and is calculated upon the assumption that anything which could potentially get converted into common stock does get converted. In other words, think of diluted EPS as fully diluted EPS.
Website: https://www.rogercpareview.com
Blog: https://www.rogercpareview.com/blog
Facebook: https://www.facebook.com/RogerCPAReview
Twitter: https://twitter.com/rogercpareview
LinkedIn: https://www.linkedin.com/company/roger-cpa-review
Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/
Video Transcript Sneak Peek:
Alright, let's move on to another fun and exciting area. Welcome, welcome, to what, Earnings per Share, EPS. Now, what is earnings per share? Earnings per share is one of the most talked about numbers in the financial statements. Creditors want to know about it. Investors want to know about it. Basically, they're saying, "Hey, I need this information." It is information that is required to be disclosed on the face of the income statement for publicly held companies, we'll expand on that in a minute.
- published: 02 Jul 2015
- views: 4650
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6:05
Earnings Per Share: Diluted - Lesson 1
Upon watching the 16.02 - Earnings Per Share: Diluted - Lesson 1 video, you'll begin to co...
published: 02 Jul 2015
Earnings Per Share: Diluted - Lesson 1
Earnings Per Share: Diluted - Lesson 1
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- published: 02 Jul 2015
- views: 3527
6:55
How to Calculate Diluted Earnings Per Share using the If-Converted Method
This video shows how to calculate Diluted Earnings Per Share by using the If-Converted Met...
published: 02 Aug 2015
How to Calculate Diluted Earnings Per Share using the If-Converted Method
How to Calculate Diluted Earnings Per Share using the If-Converted Method
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- published: 02 Aug 2015
- views: 3336
17:24
Intermediate Accounting: Basic and diluted earnings per share
This starts with a short theory lecture and then works a series of problems with you.
published: 28 Jan 2014
Intermediate Accounting: Basic and diluted earnings per share
Intermediate Accounting: Basic and diluted earnings per share
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- published: 28 Jan 2014
- views: 11638
9:36
Earnings per share (EPS), basic and diluted
Basic EPS = net income (- preferred stock dividends) / Weighted average common shares outs...
published: 24 Jan 2011
Earnings per share (EPS), basic and diluted
Earnings per share (EPS), basic and diluted
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- published: 24 Jan 2011
- views: 31570
5:37
How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
This video shows how to calculate Diluted Earnings Per Share by using the Treasury Stock M...
published: 02 Aug 2015
How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
How to Calculate Diluted Earnings Per Share using the Treasury Stock Method
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- published: 02 Aug 2015
- views: 1495
18:05
Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
Accounting for basic earnings per share vs diluted earnings per share when multiple conver...
published: 02 May 2013
Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
Diluted Earnings Per Share & Basic Earnings Per Share With Multiple Convertible Securities
- Report rights infringement
- published: 02 May 2013
- views: 6286
4:47
ACCT. 302: How to Calulate EPS and Diluted EPS
This is an extra credit video assignment from my Accounting 302 class at ODU. I discuss ho...
published: 29 Apr 2013
ACCT. 302: How to Calulate EPS and Diluted EPS
ACCT. 302: How to Calulate EPS and Diluted EPS
- Report rights infringement
- published: 29 Apr 2013
- views: 2387
20:11
Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
Accounting for diluted earnings per share when multiple convertible securities are involve...
published: 01 May 2013
Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
Diluted Earnings Per Share (Step-By-Step Process With Multiple Convertible Securities, EPS)
- Report rights infringement
- published: 01 May 2013
- views: 4004
4:40
Earnings Per Share: Basic - Lesson 1
In the video, 16.01 - Earnings Per Share: Basic - Lesson 1, Roger Philipp, CPA, CGMA, give...
published: 02 Jul 2015
Earnings Per Share: Basic - Lesson 1
Earnings Per Share: Basic - Lesson 1
- Report rights infringement
- published: 02 Jul 2015
- views: 4650
Earnings Per Share: Diluted - Lesson 1...
How to Calculate Diluted Earnings Per Share using ...
Intermediate Accounting: Basic and diluted earnin...
Earnings per share (EPS), basic and diluted...
How to Calculate Diluted Earnings Per Share using ...
Diluted Earnings Per Share & Basic Earnings Per Sh...
Diluted EPS...
ACCT. 302: How to Calulate EPS and Diluted EPS...
Diluted Earnings Per Share (Step-By-Step Process W...
Earnings Per Share: Basic - Lesson 1...
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BEIJING. A Taiwanese warship on Friday "mistakenly" fired a supersonic "anti-ship missile" towards China as it celebrated 95th anniversary of the ruling Communist Party amid assertions by President Xi Jinping ruling out independence for Taiwan ... "The missile was launched by operational error ... "We firmly oppose the 'Taiwan independence' secessionist activities," Xi said at the ceremony ... Stay updated on the go with Times of India News App....
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An impromptu meeting between U.S. Attorney General Loretta Lynch – the top law-enforcement officer in the country – and former President Bill Clinton at a Phoenix, Ariz ... The incident "does nothing to instill confidence in the American people that her department can fully and fairly conduct this investigation," and the appointment of a special counsel "in light of the apparent conflicts of interest.” – Sen ... PT....
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Final Results (Eco Animal Health Group plc)
Edit Public Technologies 01 Jul 2016
£5.1m) and earnings per share increased 42 per cent to 9.71 pence per share ... Earnings per share (pence) 7 9.71 6.82. Diluted earnings per share (pence) 7 9.56 6.79 ... 7.Earnings per share ... Fully diluted earnings per share 6,037 63,158 9.56 4,094 60,289 6.79. Diluted earnings per share takes into account the dilutive effect of share options....
CAG: Continued Margin Progress Drives Q4 EPS as Planned; Fiscal 2016 Portfolio, Margin, Balance Sheet Progress Sets Strong Foundation (ConAgra Foods Inc)
Edit Public Technologies 30 Jun 2016
For the full year fiscal 2016, diluted earnings per share from continuing operations were $1.09 compared with $1.73 for fiscal 2015 ... Below is a reconciliation of Q4 FY16 and Q4 FY15 diluted earnings per share from continuing operations, Consumer Foods segment operating profit, full FY16 and FY15 diluted earnings per share from continuing operations, and Unallocated Corporate Expense, adjusted for items impacting comparability....
McCormick Reports on Second Quarter Results and Latest 2016 Financial Outlook (McCormick & Company Inc)
Edit Public Technologies 30 Jun 2016
This compares to $3.11 of earnings per share in 2015 ... The tables below include financial measures of adjusted operating income, adjusted net income and adjusted diluted earnings per share, each excluding the impact of special charges for the periods presented ... Earnings per share - diluted ... Adjusted earnings per share - diluted ... Earnings per share - diluted ... Adjusted earnings per share - diluted ... Earnings per share - diluted....
Paychex, Inc. Reports Fourth Quarter and Fiscal 2016 Results
Edit Business Wire 30 Jun 2016
ROCHESTER, N.Y.--(BUSINESS WIRE)--Paychex, Inc. (“Paychex,” “we,” “our,” or “us”) (NASDAQ.PAYX) today announced its results of operations for the three months ended May 31, 2016 (the “fourth quarter”), as well as the full year ended May 31, 2016 (“fiscal 2016” or the “fiscal year”) ... Net income and diluted earnings per share each in ... ....
Schnitzer Reports Third Quarter Fiscal 2016 Financial Results
Edit Stockhouse 30 Jun 2016
This press release contains certain non-GAAP financial measures as defined under SEC rules such as adjusted consolidated operating income (loss), adjusted AMR operating income (loss), adjusted net income (loss) from continuing operations attributable to SSI and adjusted diluted earnings per share from continuing operations attributable to SSI ... Diluted Earnings per share attributable to SSI....
Schnitzer Reports Third Quarter Fiscal 2016 Financial Results (Schnitzer Steel Industries Inc)
Edit Public Technologies 30 Jun 2016
This press release contains certain non-GAAP financial measures as defined under SEC rules such as adjusted consolidated operating income (loss), adjusted AMR operating income (loss), adjusted net income (loss) from continuing operations attributable to SSI and adjusted diluted earnings per share from continuing operations attributable to SSI ... Diluted Earnings per share attributable to SSI....
Annual Results Announcement for the Year Ended 31 March 2016 (Chinese People Holdings Company Limited)
Edit Public Technologies 30 Jun 2016
(Source. Chinese People Holdings Company Limited) 13300-Chinese People AR Ann_E.indd ... CHINESE PEOPLE HOLDINGS COMPANY LIMITED. ύ ҇ ި Ԗ ज़ Ϧ љ ... Basic loss per share for the year ended 31 March 2016 was RMB2.12 cents (2015. basic and diluted earnings per share of RMB3.32 cents) ... nil) ... Notes ... Share of results of associates ... Share of results of joint ventures ... (Loss) earnings per share 9 ... diluted N/A 3.32 cents ... Capital and reserves Share capital....
Full Year Results (Carpetright plc)
Edit Public Technologies 30 Jun 2016
• Underlying earnings per share up 40.9% to 19.3p (2015 ... Underlying earnings per share ... Basic earnings per share ... Earnings per share ... Basic earnings per share were 14.9p (2015 ... Diluted earnings/(losses) per share (pence) ... In order to compute diluted earnings per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all potentially dilutive ordinary shares ... Diluted earnings per share....
Final Results for the year to 31 December 2015 (DJI Holdings plc)
Edit Public Technologies 30 Jun 2016
Basic and diluted loss per share from continuing and discontinued operations ... Basic and diluted loss per share from continuing operations ... Loss for the purpose of basic and diluted earnings per sharefrom continuing operations ... The denominators used are the same as those detailed above for both basic and diluted earnings per share from continuing and discontinued operations ... Basicloss/(earnings)per share ... Diluted loss/(earnings) per share....
Annual Report and Accounts (China Nonferrous Gold Limited)
Edit Public Technologies 30 Jun 2016
Basic and Diluted Earnings per share attributable to owners of the parent (expressed in dollars per share) $(0.0161) $(0.0411) ... 5.Earnings per Share 2015 2014 ... Basic and diluted earnings per share (0.0161) (0.0411) ... As the Group has incurred a loss for the year, no option or warrant is potentially dilutive, and hence the basic and diluted earnings per share are the same....
Bassett Announces Fiscal Second Quarter Results (Bassett Furniture Industries Incorporated)
Edit Public Technologies 30 Jun 2016
Net income for the quarter was $3.4 million or $0.31 per diluted share as compared to $4.5 million or $0.42 per diluted share for the prior year quarter, which included income of $1.1 million related to the Continued Dumping & Subsidy Offset Act ('CDSOA') ... Basic earnings per share $ 0.31 $ 0.42 $ 0.61 $ 0.99. Diluted earnings per share $ 0.31 $ 0.42 $ 0.61 $ 0.98....
Annual Report & Accounts for the year ended 31 December 2015 (Papua Mining plc)
Edit Public Technologies 30 Jun 2016
and diluted earnings per share (10,173,377) (2,792,913) ... the purpose of basic and diluted earnings per share 52,146,466 43,340,059 ... Loss per share - diluted (0.20) (0.06) ... Diluted loss per share has been calculated by ... In accordance with the provisions of IAS33, shares under option were not regarded as dilutive in calculating diluted earnings per share....
Annual Results 2015 (RM2 International SA)
Edit Public Technologies 30 Jun 2016
Diluted earnings per share amounts are calculated by dividing the net profit attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares....
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