ASC 260 Treasury Stock Method Dilutive Shares Calculator
Calculates net incremental dilutive shares from stock options and warrants using the treasury stock method.
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: Incremental Shares = Options Outstanding - (Options * Exercise Price / Average Market Price)
Checks: Market price greater than exercise price for dilution
Calculated locally in browser memory; nothing leaves your browser.
Deterministic local-first client-side execution. Provided as-is without warranty.