diluted earnings per share Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: diluted earnings per share

diluted earnings per share

smallest figure that can be obtained by computing a common stock earnings per share that reflects the possible exercise of all convertible securities. It is based on a broader denominator in the earnings per share fraction than basic earnings per share . Not only does the denominator include the weighted average of common stock outstanding it also includes those shares that may result from convertible securities and stock options. Diluted earnings per share equals:

Net Income - Preferred Dividends
Weighted Average Common Stock Outstanding + Diluted Securities

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