A way of measuring the quality of a company's earnings if all of its convertible securities were exercised. The calculation assumes that all warrants and convertible shares, bonds, preference shares and stock options have been converted into ordinary shares or common stock. The figure is then divided into profit. Earnings on a diluted basis in [..]

In addition to reporting earnings per share, corporations must report diluted earnings per share. This accounts for the possiblity that all outstanding warrants and stock options are exercised, and all convertible bonds and preferred shares are exchanged for common stock. Diluted earnings actually report the smallest potential earnings per common s [..]

Definition Earnings per share, including common stock, preferred stock, unexercised stock options, unexercised warrants, and some convertible debt. In companies with a large amount of convertibles, wa [..]

Diluted EPS is a company's EPS figure as calculated using fully diluted shares outstanding (including the impact of stock option grants and convertible bonds). This shows a "worst case" [..]

Earnings per share adjusted for the existence of options and convertible securities. Diluted earnings should always be used if these are lower than undiluted earnings.

Diluted earnings per ordinary share are calculated by adjusting the weighted average number of ordinary shares outstanding, assuming conversion of all dilutive potential ordinary shares. The dilutive [..]

Earnings per share adjusted for the existence of options and convertible securities.  Diluted earnings should always be used if these are lower than undiluted earnings.

is a measure of profit. The formula for diluted earnings per share is:

Profit for the period attributable to ordinary shareholders divided by the weighted average number of shares in issue during the period adjusted for the potential dilutive effect of employee share sch [..]