Diluted earnings per share
	• Since 1997 U.S. companies have been required to report diluted EPS as well as basic. Diluted EPS account for potential additional shares being distributed from Options, Warrants, or Rights that may be converted or exercised. If there is a choice, choose diluted EPS. See also: Basic Earnings Per Share.
	• Diluted EPS. Earnings per share (EPS) calculated under the assumption that all contingent securities that would have dilutive affects are converted into common shares.
	Embedded terms in definition
	Basic earnings per share Common shares Contingent securities Distributed Earnings per share Earnings Eps Options Rights Securities Shares Share U
	Related Terms
	Accounting earnings Adjustable rate or floating rate preferred share arps Average low price earnings Basic earnings per share Book value per share Cash flow per common share Cash flow per share Cost of retained earnings Diluted common shares Dividends per share Earnings Earnings before interest and taxes Earnings before interest, taxes, depreciation, and amortization Earnings per share Earnings report Earnings retention ratio Earnings surprises Earnings yield Economic earnings Free cash flow per share Fully diluted earnings per shares Interest impact on accumulation of 1 per period Interest impact on present value of ordinary annuity of 1 per period Issued share capital Liquidation value per share Low price earnings ratio effect Nav per share Net earnings Normalized earnings Open market share repurchases Outstanding share capital Price earnings ratio Price to earnings ratio Retained earnings Share Share equivalency Share repurchase Statement of retained earnings

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