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Diluted EPS Excluding Extrordinary Items

What is the definition of Diluted EPS Excluding Extrordinary Items?

This is fully diluted Earnings per Share excluding all extraordinary Items as reported in the last statements. Do note that we use the fully diluted version of this number which may differ from the undiluted or 'basic' EPS reported by the company. Companies often have share option schemes to incentivise management and/or convertible bonds that can be turned into shares - as a result shareholders can be subject to a 'dilution' effect from these potential share issues which effectively lower their stake in the company and lowers the effective EPS figure.


Stockopedia explains Diluted EPS Excluding Extrordinary Items...

Extraordinary items are infrequent or unusual in nature and therefore tend to be extremely rarely seen, for example in the scenario of terrorist attacks or tsunami impact a company may report extraordinary losses. These items are quoted separately in the accounts and shouldn't be confused with 'exceptional' items which may be infrequent but are not unusual in nature.