Calculation of basic & diluted eps

This query is : Resolved

CA SHANU AGARWAL (Querist)
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02 December 2014 NAT - 394554
Authorized Equity Shares Capital - 1000000
(10000 @ 100 per share)

Issued, Subscribed & Fully Paid up Equity Shares- 350300
(3503 @ 100)

plz help me to calculate Basic & Diluted Eps
Is that = 112.63

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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02 December 2014 yes basic eps is 112.63

for diluted if there is no other info then yes it will be same 112.63

CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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03 December 2014 Authorized share capital doesn't have any impact in calculation of diluted EPS, the impact will arise only in case of issuing new share capital during the year.
In your case, as no information aboub new issue, therefore both basis EPS and diluted EPS will remain SAME

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