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    karunya vadigoppula
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    1) Potential equity refers to any financial instrument that is capable of being converted into ordinary shares in the future. This includes convertible debentures and convertible preference shares. 2) Earnings per share (EPS) is calculated based on net profit after tax divided by the weighted average number of shares outstanding during the period. This calculation includes potential equity shares to arrive at the diluted EPS. 3) Bonus shares are included from the beginning of the year for the calculation of EPS to provide comparability.

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    1) Potential equity refers to any financial instrument that is capable of being converted into ordinary shares in the future. This includes convertible debentures and convertible preference shares. 2) Earnings per share (EPS) is calculated based on net profit after tax divided by the weighted average number of shares outstanding during the period. This calculation includes potential equity shares to arrive at the diluted EPS. 3) Bonus shares are included from the beginning of the year for the calculation of EPS to provide comparability.

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    3 views2 pages

    Null 11

    Uploaded by

    karunya vadigoppula
    1) Potential equity refers to any financial instrument that is capable of being converted into ordinary shares in the future. This includes convertible debentures and convertible preference shares. 2) Earnings per share (EPS) is calculated based on net profit after tax divided by the weighted average number of shares outstanding during the period. This calculation includes potential equity shares to arrive at the diluted EPS. 3) Bonus shares are included from the beginning of the year for the calculation of EPS to provide comparability.

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    of 2

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