CFA Level 1 | FRA: Basic and Diluted Earnings Per Share (EPS)
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CFA Level 1
Topic: Financial Reporting & Analysis
Reading: Understanding Income Statements
In this video, I illustrate 1 case of calculating basic EPS and 4 cases of calculating diluted EPS. Watch out for the adjustments in the diluted EPS for each security!
00:00 Basic EPS
02:13 Diluted EPS - Convertible Preferred Shares
05:22 Diluted EPS - Convertible Debt
09:00 Why add back after-tax interest on convertible debt?
11:30 Antidilutive securities
13:45 Diluted EPS - Stock Options/Warrants
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Пікірлер: 16
seriously Fabian, your videos are god send. my sincere thanks to you.
omg. you really saved my life with this . i ve been studing on this and was not able to understand. thank you do much I appreciate it . and following you:)
@FabianMoa
3 жыл бұрын
I'm so glad! A lot more videos on Level 2 and 3
Thanks Fabian - really well explained!
@FabianMoa
3 жыл бұрын
Glad it was helpful!
Excellent Video.
Thank you x
Life saving video, wondering if you have a whole series for CFA 1
@FabianMoa
2 жыл бұрын
You can check out the playlist on my channel. I don't have the whole series, just selected snippets
great vid
@FabianMoa
3 жыл бұрын
Thanks!
To test whether the preferred share is anti-dilutive, is it ok to use : “preferred dividend / increased share due to conversion “, and compare the result with Basic EPS? Thanks
@FabianMoa
3 жыл бұрын
Nope
Fabian, would you have any hint how to manage this type of task given the 90 seconds?
@FabianMoa
Жыл бұрын
I would say repetitive practise on the same type of question shortens the required time. On the other hand, 90 seconds is just an average time. Conceptual-based questions normally take less than 90 seconds to answer, so you should be able to spend more than 90 seconds on calculation-based questions
@Matti_us_Alpe
Жыл бұрын
@@FabianMoa Thank you Fabian.