ASC 260 Basic and Diluted Earnings Per Share (EPS) Calculator
Calculates basic and diluted EPS using the treasury stock method for stock options and convertible instruments.
Notice: engineering verification utility. Use test or de-identified data and verify results independently before relying on them.
How it works
Standard: ASC 260 Earnings Per Share
Formula: Basic EPS = (Net Income - Preferred Dividends) / Weighted Average Shares; Diluted EPS includes dilutive instruments
Checks: Positive net income; positive shares outstanding
Calculated locally in browser memory; nothing leaves your browser.
Deterministic local-first client-side execution. Provided as-is without warranty.