Executive & Board / Financial Strategy
Earnings Per Share EPS (basic vs diluted vs adjusted)
The company's profit allocated to each share of common stock, the number the market most reflexively anchors on.
The fork, why two teams get different numbers
Three EPS live side by side.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: FASB ASC 260 (Earnings Per Share) · SEC Regulation G and Non-GAAP C&DIs (adjusted EPS)