Earnings per Share EPS Calculator
In that case, the options are excluded because they would increase the diluted share count — and thus actually decrease the loss per share. In that event, the higher diluted share count is making the business look better than it might otherwise be. The accounting rules applied to diluted shares aim to prevent that outcome. The “share” referred to in earnings per share, however, can change. Companies generally report both basic earnings per share and diluted earnings per share. What [...]
