How does anit dilutive equity shares increase net profit per share or reduce loss per share? Please explain(AS-20)
Anti dilutive potential equity shares are those equity share, which when converted into equity will increase your revenue more than proportionate increase in no. of shares.
Like Convertible debentures are potential equity shares. These when coverted into equity will generate revenue by way of savings in interest on debentures but will we will not be able to get tax benefit that we used to get on interest.