Earning Per share

This query is : Resolved 

07 July 2010 How to calculate EPS for example it is a private limited company my PAT was 100000 and PBT is 70000 and they declared a dividend of Rs.10,000 for directors and No. of Shares was 9500.

07 July 2010 EPS = PAT/NOS.OF SHARES

i.e. 100000/9500 = Rs. 10.52632



07 July 2010 HOWEVER MY ADVICE IS NOT AS PER AS-20 IT IS FOR DECISION MAKING BUT IN ACCOUNTING WE HAVE TO CALCULATE BASIC AND DILUTED EPS AND FOR THAT WEIGHTED AVG NO OF SHARES ARE REQUIRED TO BE CALCULATED



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