Interactive explainer · Basic EPS

Basic EPS Reconciliation Lab

Choose a case, step through the two ledgers, and inspect why the result can—or cannot—be reconstructed from the available fields.

Exact calculation
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Canonical profit

Basic EPS calculation stage The numerator is reconciled, units are scaled, weighted-average shares form the denominator, and the exact ratio is rounded. EARNINGS AVAILABLE TO ORDINARY SHAREHOLDERS Profit or loss attributable12,500 − preference − participating + other−500 −0 +0 12,000 × 1,000 6,000 × 1,000 12,000,000 ÷ 6,000,000 $2.0000 / share