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Earnings Per Share

This outlines the technical framework for calculating and reporting Earnings Per Share (EPS) in accordance with accounting standards like AASB 133. It explains how to determine basic EPS by adjusting net profit for preference dividends and dividing by the weighted-average number of ordinary shares, accounting for events like buy-backs or bonus issues. The text also describes the process for diluted EPS, which involves evaluating the potential impact of convertible debentures, options, and other dilutive securities using a ranking system. Furthermore, the sources detail mandatory disclosure requirements, including the treatment of discontinued operations and antidilutive instruments. Finally, the material assesses the relevance of EPS in modern finance, comparing it to alternative performance measures like EBITDA.