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Whether diluted eps to be shown in financials of a pvt.ltd

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01 February 2018 Hi Experts,


My query is whether a private Limited is required to disclose the Diluted Eps or not. This is companies 1st year and it has incurred a loss of Rs.722222. Basic Eps is shown the wheter diluted EPS is to be shown or not.???

01 February 2018 A small Company, as defined in section 2 (85) , may not disclose diluted earnings
per share .
Inference - para 1 of 'Scope' of AS-20.



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