Financials

EPS, diluted

Earnings per share calculated after considering potentially dilutive securities.

What it means

Diluted EPS includes potential shares from instruments such as options, restricted stock units, or convertibles when accounting rules treat them as dilutive.

Example

Diluted EPS is usually equal to or lower than basic EPS when potential shares are included.

What not to infer

Diluted EPS does not show every possible future share issuance scenario.