Many of you have read our blog post on how to calculate diluted earnings per share(”EPS”) and I am continually charmed that our number one selling product is the diluted EPS calculator but then your auditors arrive and lately I’ve been getting the following question:
is there a template that documents why and how we calculate [...]

Congratulations!  You and your team just secured some money in the form of a convertible note.  For those of you who may not be familiar with this, a convertible note is a debt instrument that can be converted into stock at the option of the holder.  It’s considered debt because until the note is paid [...]

In a previous entry, I provided a very basic cash zero date calculation that assumed NO cash coming in. Of course, if you do have minor cash inflows, you would want to take that into consideration. What is the best way to do that?
Again, assuming you are an early stage company your cash [...]

The Basic Earnings Per Share calculation is actually very straightforward:
take the net income or loss for the period and divide it by the time weighted average number of common shares outstanding during the period.
What becomes tricky is the Diluted Earnings Per Share which includes the dilutive effect of outstanding call options and warrants and their [...]