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Company Capsi realized in the financial year 20X6 a profit of 600,000 which is attributable to the ordinary shareholders. In the year 20X6 300,000 shares
Company Capsi realized in the financial year 20X6 a profit of 600,000 which is attributable to the ordinary shareholders. In the year 20X6 300,000 shares are outstanding. The BEPS for company Capsi is €2 (600,000/300,000). During the year 20X6, 100,000 share options are outstanding of which the exercise price is €10 per share. The market price of the shares of company Capsi was €15 in 20X6. Calculate the diluted earnings per share for 20X6.
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To calculate the diluted earnings per share EPS for 20X6 we need to consider the impact of the poten...
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Financial Accounting and Reporting
Authors: Barry Elliott, Jamie Elliott
14th Edition
978-0273744535, 273744445, 273744534, 978-0273744443
