Normally, a convertible issue is 2 to 3 percent dilutive
Our empirical analysis indicates that FASB-diluted EPS systematically underestimates the dilutive
effect of employee stock options.
In determining whether potential common shares are dilutive
or anti-dilutive, each issue or series of potential common shares should be considered separately rather than in the aggregate.
Companies that have a discontinued operation, extraordinary item, or cumulative effect of a change in accounting principle are to use income from continuing operations as the "control number" in determining whether potential common shares are dilutive
For companies with a complex capital structure, the previous standard required computation of a Primary EPS that reflected the effect of only certain dilutive
securities, i.e., common stock equivalents.
The increasing of existing public groups can have a dilutive
effect on other ownership increases; the inclusion of any filers of the Schedules in these public groups increases the likelihood of this occurrence.
Acasti will need to raise additional capital in the future to complete the funding of its NDA preparations and US commercial launch activities, which could be in the form of dilutive
and/or non-dilutive financings.
Touchstone Bank has announced net income of USD 1.3 million, or USD 0.63 earnings per share on a fully dilutive
basis, for the year ended December 31, 2017 in comparison to net income of USD 1.7 million and earnings per share on a fully dilutive
basis of USD 0.89 for the year ended 2016, the company said.
For periods in which there is a net loss available to common shareholders, the adjusted operating earnings per share calculation includes additional dilutive
shares, as the inclusion of these shares for stock compensation plans would not be anti-dilutive to the adjusted operating earnings per share calculation.
The transaction is expected to be dilutive
to Trimble's 1Q18 non-GAAP net income per share by USD 0.01 per share and dilutive
to full year 2018 non-GAAP net income per share by USD 0.02 to USD 0.03 per share.
The effect of the DFINE acquisition on Merit's non-GAAP earnings for the rest of 2016 is expected to be neutral, and dilutive
on a GAAP basis by 24 to 26 cents per share.
Watson Pharmaceuticals expects the transaction to be minimally dilutive
to non-GAAP earnings in 2013 and 2014, and accretive in 2015.