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An entity with discontinued operations, an extraordinary item, or the cumulative effect of an accounting change in a period should use income from continuing operations (adjusted for preferred dividends) as the "control number" in determining whether those potential common shares are dilutive or anti-dilutive.
Items that might be dilutive are not included in the calculation of diluted EPS if the effect would be 'anti-dilutive' -- that is, their inclusion would actually lead to an increase in the diluted EPS figure.
The method used to determine the dilutive effect of a convertible security.
As a result, the release of the remaining shares in connection with the termination of the ESOP will be dilutive to earnings per share.
These forward-looking statements include statements regarding potential carve-outs of CDC Software or CDC Games, the use of proceeds from the offering, potential dilutive effects of a conversion on CDC Corporation and other statements that are not historical fact, the achievement of which involve risks, uncertainties and assumptions.
Although dilutive in the near term, this deal works to fill the pipeline gap beyond 2009.
The second line of Note A should read "Net income per share is based on a primary earnings per share computation and includes the dilutive effect of stock options.
53 if the dilutive effect of the initial public offering had occurred as of November 1, 1992).
The intent of the repurchase program is to approximately offset the otherwise dilutive effect of stock option grants.
He added that the anticipated near-term financial performance of the company "should render the new shares non-dilutive and, possibly, anti- dilutive by year-end or early 1995.