Convertible Preference Dilution Lab

Change both sides of EPS, step through the counterfactual, and classify from the exact ratio—not the rounded display.

D46-F02-A02 · exact model

1 · Basic control

Start from continuing-operations Basic EPS.

Potential ordinary-share exposure A reporting-period timeline showing the exact day interval used to weight conversion shares. Numerator adjustments are already period-aligned and are not weighted again. Exposure start End exclusive 365 / 365 days
Basic control 90
30
EPS = 3.00
If-converted candidate 90 + 6
30 + 4
48/17 = 2.82
2.82 < 3.00 · DILUTIVE · INCLUDE

IFRS applies the signed continuing-operations candidate test.

Keyboard: Left/Right steps; Space plays or pauses. The dividend input is already on the Basic EPS basis. Supply other pre-tax consequences and their tax effect separately; only conversion shares use the day fraction.