Skip to main content Skip to main content
Not investment advice. Educational reading. See Disclaimer.
L.11 · INTERMEDIATE · 2 MIN

EPS and Dilution: The Most Watched Number on Wall Street

Earnings Per Share is the single most watched performance metric for public companies. Every earnings announcement leads with EPS, and missing consensus can move stocks 10%+ in seconds.

Quiz · 5 questions ↓
§ 01
AAPL — EPS (TTM), Share Price. Open AAPL on the Ledge to see current values.
§ 02
Basic EPS = Net Income / Weighted Avg Shares Outstanding
§ 03
MetricWhat It IncludesWhen to Use
Basic EPSOnly current outstanding sharesSimple view, may overstate per-share earnings
Diluted EPSAdds potential shares (options, convertibles)More conservative, preferred by analysts
§ 04

Always use diluted EPS for valuation. A company with $1B net income and 500M basic shares looks great at $2 EPS. But if 200M options are in-the-money, diluted EPS is $1.43. That changes the P/E significantly.

§ 05

EPS growth is what drives stock prices over the long run. But earnings quality matters: EPS boosted by buybacks (fewer shares) is less valuable than EPS boosted by genuine profit growth.

§ 06
Company X has 100M basic shares outstanding. It also has 10M stock options (strike $50) and 5M convertible bonds (convertible at $40). Stock at $60. Diluted EPS denominator?
Five questions · AI feedback

Sit with the ideas.

A company has net income of $800M, 200M weighted average shares, and 20M stock options outstanding with an exercise price of $40. The average stock price is $60. Using the treasury stock method, what is diluted EPS (approximately)?

Why:
See it on a real ticker →