D46-F01-A05 · Interactive explainer

EPS Restatement Lab

See how basis dates select events, exact factors compose, shares move with the factor, and EPS moves inversely while earnings stay fixed.

Exact bridge

2-for-1 after period-end

Animated EPS split restatement bridge The visual validates an event, compares its date to the source basis, constructs an exact cumulative factor, multiplies shares and divides EPS by that factor. ELIGIBILITY WINDOW2026-01-15 ≤ authorization 2026-02-20 BASIS FILTERevent date > basis 2025-12-31 → apply EXACT CUMULATIVE FACTORF = 2 / 1 SHARES FOLLOW F2m × 2 = 4m EPS MOVES INVERSELY$4 ÷ 2 = $2 Earnings unchanged: USD 8m