Why this is mistaken
Antidilutive instruments can be removed from the EPS inventory. Keep the complete instrument population. Antidilution is a period-specific exclusion from the calculation.
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.