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Unformatted text preview: Basic EPS and dilutive EPS are shown as separate figures on the income statement. If the com Antidilutive securities increase earnings per share upon conversion or exercise. (P.817, text) 2011 Weighted Dates Shares Restatement Fraction Weighted Shares Outstanding Outstanding of Year Shares 250000 June 1-Nov. 31 1,400,000 1.20 1/2 840000 1050000 Dec. 1-May 31 1,680,000 1/2 840000 1300000 Weight-average # of shares outstanding 1680000 n f Income 31, 2011 2010 $660,000 -264000 $396,000 $396,000 $0.42 $(0.17) $0.25 $0.25 ock dividend issued in 2010(1300000*1.2=1560000) urities that could dilute earnings per common share. rmula minus impact of convertibles, warrants, options, and other dilutive securities. pany has antidulitive securities it will not report diluted EPS....
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This note was uploaded on 08/15/2010 for the course BUS 134 taught by Professor Kailins during the Spring '10 term at 카이스트, 한국과학기술원.
- Spring '10