Earnings Per Share (EPS) takes into account only common shares in determination of company’s earnings on a per share basis. Diluted EPS, on the other hand, includes convertible securities and thus incorporates dilutive effect on basic EPS.
Earnings Per Share (EPS) takes into account only common shares in determination of company’s earnings on a per share basis. Diluted EPS, on the other hand, includes convertible securities and thus incorporates dilutive effect on basic EPS.