Series 7: 9.4.1.5.3.2 Fully Diluted Earnings Per Share

Taken from our Series 7 Top-off Online Guide

9.4.1.5.3.2  Fully Diluted Earnings Per Share

fully diluted earnings per share  =  (net income – preferred shareholder dividends) ÷ (shares of common stock + in-the-money options and warrants + convertibles)

This measure divides earnings into a bigger pie of shareholders. All owners of in-the-money options from employee stock options plans (ESOPs), and warrants are assumed to exercise their options, and all

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