IAS - 33 .

Diluted EPS
.
Diluted EPS
=

Application g RGn
.

*
Its like whetted EPS
¥4
=
.

NIA
shagging
→

potential Shares
bnftafmof.rs/share1e.ida
-
-

→
-
-

Bound to
signed company
.

+ is

Issue or d. shares in Future .

Convertible loan Notes

Eg
.
.

Share
options .
E #
favonian .gs#5oroo.*fd.a.Yofoo
Earn
.

HIM
018
gaze Baths ;¥EE .
.

018 10,06 shares

.

→To Had in Issue 71

.

-
.

To
convertible loan,
1
2$51 share .

Each $ L loom Note is Convertible into 30rad-

I
,

fffdpaf.me?zisny.Futur 304 Diluted $5000 -1273

'

"

Basic
EPS
¥800
Reg
EPS ? -

$4.264
.

DihtedEPs=?#
=

# boooxsifs 1800 shares

of shares from Conversion .

incremental After tax Savings 600×77%420×6 ¥ .

 .AE#o.Eaige--$6oiooo-*gshaIEqoooBasicEfE-
I
#
Gsh Koide

921:O: Yoon
20,00

.=$sY
'
.

→ Co . Had in Issue .io/$8-oooconreetaldebanth

Ead $100 loan note is connectable into 40
ord .
Shares .

TaxRates3④ Diluted .gg#t44e

Reg Basic EPS ? '
3200 shares

$2164
.

DilutedEPS-#
=

of
# Shares From conversion -
.

8000×4%3200 shares .

Incremental After tax Savings .

oooo x 6401704440 .
Q-HIFfshfffoootarm.gs#5ooo.ttg.:..shares--
50,000

Ittjan 319k£20 .

2020 .
I

.oxwmatabk/Ba¥p ¥
-56 Hod .
in Issue$6 .

boom .
.
. .

Each KNLconveitabk.is Convertible soooo shares

"
Hesione
2¥£y .

Dilute,dz$t¥
RegBasic EPS ? .

50ihhkharestfoosharo.lt#rmE6oooxofo.oooshares
Diluted EPG ?
s%eed .

Incremental Aftataxsarinpiboooxzs 500×854 Anti Dilute

.

$1275
IncrementIs .

$ Gi*zw→ Anti - di l dive .

 Share
a- Options .

shares at a fixed
Issue fixed #
→

company promi s ed to a
of
price in future
through an
Agreement
.

for
→
Itnfsaesginen
Sometimes to motivate
Employees Alignment
g i"

ifillyou stay 3ps

.

nap $50.
.

In you to , ooo shares

give
@ Ex price $101share
. -
.
Ex
price .

$101
share .

EPS -
profits
shares A .
 Share
options
trees
.P¥n --
a

Conclusion need to Include Freeh

of
Bonn shares
→ :
we
just
calculation Diluted
share
options
in the
of EPS .
 #
If f.
# shares 201000
-

Earnings
.
lagoon gsharessezqoeo .

Eton Blaise
-20
fBEffs.IE
"

# 10,000dam
games options
* in -- .

soooo
shares

Expri
Reg
c e-53-s.t
Basic EPS
t#fstare.
$5
A rg.N l .
.am/..iqoqa..E+4Eh
.

P-- Diluted EPS

.

?
ttfsharesinqp ASK.tt
.

Diluted EPs ? : .

Less # shares that would have been

of
issued at Mop to
=
Raise the same consideration
to ,odo8harax$3
( 60003g
$7 -

Free stares
 *
ofshfth
soooo
#
genomes -50,00
.

Earwigs
.

450100 .

E##
gargan
2021
sites . .
Bag'Ep $o0
50 ,N0
.

# 6000 * get
gsharesi n gdi m s
-
.

.
-

fdilutedEB.tl#5oArg.r9.Pe$l0r*f9.Yq.om
Ex price $6
. -

59mA -124N
.

Goo.am
$286
.
. -

- .

Reg Basic EPS ?

.
.

fed

tofoxsl [email protected] Shares.r

.
2400 Shares
t.net#CNowI.Orda=.g-gIm
① First we Basic EPS and For Basic EPS
Al ways Compute ,

we need to find out Real Events .

like ① Full AAP issue .

② Bonus Issue .

Right
③ Issue .

② Basic EPS look for Potential shares

After Comput i n g
Now
,

like
① convertible loan Notes .

② share
options
.

→ Because potential shares are used for

diluted
, .
 33000
.

ray 667 .

Tax Rate 39600

$ -
-

soy .

. . -
-

Diluted
-

Earrings $2,0 ooo Reg : Basic +

#fshaMn*p#m
-
. .
, .

3m 6M
I%cto9
qajar ottnprog .
319209 .

09 .

Horizons issue .
Hors
Righitsse (Biffy
IP $3.5 . .
-

naps $4
/BoAEq
.

Attfsharorfsoiooo
.tl/oxhz.gzX,Zz)-f33000Xz7qz?fz)t(396ooxZz)-lJ3555sl
IN .
Restated Eff .

xyqxz.gs#o.4qafBagicaogjtsam--$o5HshareI7
#pFwm=8#µ60 05ham
Diluted EPS .

$÷y¥t3_€ 1600shares
Incremental After tax
Savings
.

-800×61=480×7%336 .

$0.551 share .

If convertible loan
→ In case convertible loan Notes
of
not issued from the
,

Begi n ni n g ofimpact AK
Notes were our

period ,
then we will
diluted
onl y
take
EPS
the
of
Few months in .
AJAX -

Attain
020
!¥µr% .
9modh
= .
site
2020 .

# From conversion
games - - -

Xfz=D
Incremental Aftataxsavj . - . . -
-

xfz
-
D .
 Equips
→ :

for
"

go
worst case scenario

gtewo*st
convertible
of
connectable Notes oooo
71 boom
egg into
.

4000 Ord Shares 3M Dee @ 2020

-

* .
on

318 Dee
-

* 6000 Ord n n
2021

xdu 3 " Dee ""

Ets
-

u
 → Redeemable
pref .
Shares ( loanilbebt .

Irredeemable
pref ( Equity)
→ . shares .

PBIT -
-
xxx

dessert God
Exp
. -
.

dessprefdinidadlredeeddecxoe .
PAT . -
xxx

deaspref.divftrredeaabklaagtqfe.E.ae
PBT -
-
XM

F¥ -

prgitnttriobf-dgfe.to .
-
E
 *

=
.
= . . .
- -

study Text
=

I
$inwam .l24sh@
.IS?so,ooosha@ R÷qY
.

$1250 ,oooxl24f±
. - -
r r -

= T. - -

- -
( 5oophbxiof.r.IM .

s - -

# Tee

e .
-
. -

- -

- -
- -
n -

Less
prefab 've $500,00 Hof . -
.
-

Goto . Good .

profits Attributable toordstt -

-65¥
.

-91,273?
 µ am
9mi
Etan Http
319×1
XI
3K'Re
9¥ XI .
.

A-
fstffrfmlonvasion -125949¥;• .az#f9Efmconvnimr- 15591
.
.

-4162,500
Incremental After tax 1250
ihhxofnrl
hefty
-

25900×084--1%7
.

Saving
-

.µq EI
/
.
.

=szo
 HE Deca .

YlEDecx2
# -
I,

Basic 59¥33 .

={50ihhp shares
Homophones .

soooooo
← Heartfelt llbcevtsfshaoe .

650K¥
Diluted EPS
←¥I
-
.

400,0000*1550,000--171294
1,162,500

fl3qukfhJ
 .to/2o-/2019-$1o ,o.0$l.o mo-
inflation Rate

.
. - .
- r
- - -

-
. . - - -

.
good

⑨
 :*
'
.

Dee .

Good ,oof toss

Basic EPS -
- 4¥ .

too, noshares .

EPS . $ Clo) fedor . .

.
.
- n -

t.cl#*?eeaCoi*/share (Anti diluting

-
.
.