Why this is mistaken
A final diluted EPS quotient is enough support. Reconcile every basic-to-diluted income and share adjustment and retain excluded instruments with their reasons.
Where to watch
When this mistake may appear
- The arithmetic produces a lower per-share amount.
Check your work
Your work may contain this mistake if:
- Accepts the quotient without tracing the numerator, dated shares, instrument method, and antidilution control.