diluted earnings per share
A measurement used to evaluate the quality of a company's earnings per share. Diluted earnings are calculated by adding convertible securities to outstanding shares and dividing that number into the company's net earnings. It is intended to convey a worst case scenario if every investor and employee with warrants, convertible debentures, and stock options exercised the option to convert them to outstanding shares. Compare to Basic Earnings Per Share.
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primary earnings per share
fully diluted earnings
income statement
dilution
basic earnings per share (basic EPS)
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mark up
CCA
cash to current liabilities ratio
intangible value
Crash of 1987