Business Definition for: fully diluted earnings per (common) share
fully diluted earnings per (common) share
figure showing earnings per common share after assuming the exercise of all outstanding warrants and stock options, and the conversion of convertible bonds and preferred stock, all potentially dilutive securities.
See also
dilution
Related Terms:
decrease, loss, or weakening of a financial statement-related item. For example, if more common shares are issued, the equity interest represented by each common share is reduced. Another example is the inclusion of a convertible security that reduces earnings per share.
Referring Terms:
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