By the end of this course, learners will be able to define key concepts of Earnings Per Share (EPS), calculate Basic and Diluted EPS, apply adjustments for stock dividends and splits, and evaluate dilution from convertible securities and stock options. Learners will analyze complex financial scenarios, apply the Treasury Stock Method, and interpret comprehensive EPS calculations to enhance decision-making.

您将学到什么
Calculate Basic and Diluted EPS, including adjustments for dividends and splits.
Apply Treasury Stock Method to assess dilution from convertibles and options.
Interpret EPS outputs to analyze profitability and support investment decisions.
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要了解的详细信息

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6 项作业
September 2025
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该课程共有2个模块
This module introduces learners to the foundational concepts of Earnings Per Share (EPS), focusing on its importance as a financial performance indicator. Students will learn how to calculate basic EPS, apply weighted average shares, and understand adjustments due to stock dividends and splits. By distinguishing between simple and complex capital structures, learners will gain a strong basis for analyzing EPS in real-world financial statements.
涵盖的内容
5个视频3个作业
This module explores the advanced aspects of EPS, with an emphasis on dilution effects caused by convertible securities and stock options. Learners will analyze the impact of preferred shares, convertible debt, and anti-dilutive conditions on EPS. Through the Treasury Stock Method and comprehensive case studies, students will acquire practical skills to interpret complex EPS scenarios and evaluate financial performance under potential dilution.
涵盖的内容
10个视频3个作业
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