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8 Cards in this Set
- Front
- Back
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Formula for EPS |
Net Income less preferred dividends divided by outstanding shares |
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How do you calculate Weighted Avg of Shares outstanding |
Take number of shares outstanding times it by period covered and then add it up |
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DILUTED EPS using if converted |
Numerator add back interest expense adjusted for tax shields so x (1-tr) |
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Under treasury stock method you use any proceeds received to repurchase shares |
complex |
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Short cut for if treasury option |
Mkt price — option price divided by mkt price then times by shares |
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What must you calculate to determine if anything listed for EPS is dilutive or anti dilutive |
EPIS basically expenses eliminated divided by number of new shares |
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What is dilutive |
if epis is less than basic eps |
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Do you include anti dilutive items in the overall diluted eps calc |
NO |
