Interactive accounting lab · exact current-status logic

Contingently Issuable Shares

Freeze the agreement at the reporting date. Test every condition, weight eligible shares, and then apply the continuing-operations EPS control. This lab begins after legal routing confirms an unresolved direct-share tranche.

Stage 1 of 5

1 · FREEZE CURRENT STATUS

Use only measurements available at the reporting date. Future earnings, prices, and operating progress remain outside the test.

Contingent-share condition and EPS decision Two current-status thresholds feed an AND gate. Passing conditions unlock a fixed tranche, which is time weighted and added to the Basic denominator before an exact EPS comparison. EARNINGS TO DATE 36 ≥ 30 PASS PERIOD-END PRICE 24 ≥ 20 PASS AND 1 × 1 = 1 ALL MET ELIGIBLE AND WEIGHTED SHARES 5m eligible 365 / 365 days = 1/1 5m weighted contingent shares 50m Basic 120 / 55 = 24/11 2.18 < 2.40 · INCLUDE
Condition gate
2 / 2 met
ALL logic passes
Time weight
365 / 365
Exact 1/1
Weighted shares
5.000m
Exact 5/1 million
EPS control
DILUTIVE · INCLUDE
24/11 < 12/5