Diluted EPS before extraordinary gains and losses (TTM)
factor.formula
Diluted EPS before extraordinary gains and losses (TTM) =
Average diluted total shares =
The formula calculates diluted earnings per share excluding extraordinary gains and losses, where:
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It indicates the total net profit attributable to common shareholders of the company in the past 12 months after deducting all non-recurring profit and loss items. Non-recurring profit and loss refers to profit and loss items that are not related to the company's normal business activities and occur less frequently, such as asset disposal gains and losses, government subsidies, etc. TTM (Trailing Twelve Months) refers to the data of the rolling 12 months.
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It represents the average diluted total equity during the calculation period, which is obtained by averaging the diluted total equity at the beginning and end of the period. Diluted total equity takes into account all potential share dilution factors, such as convertible bonds, stock options, etc., and better reflects the true shareholders' equity than ordinary total equity.
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Represents the diluted total shares at the beginning of the calculation period, which is the total shares at the beginning of the period plus the potential dilutive shares at the beginning of the period, usually from the diluted total shares at the end of the previous period.
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Represents the diluted total shares at the end of the calculation period, which is the total shares at the end of the period plus the potentially dilutive shares at the end of the period.
factor.explanation
Diluted earnings per share (TTM) excluding non-recurring gains and losses is a more robust profit indicator. It eliminates the interference of non-recurring gains and losses, allowing investors to more clearly evaluate the company's continued profitability. At the same time, it takes into account potential share dilution, making the calculation of earnings per share more conservative. The higher the indicator, the stronger the company's profitability, the higher the profit per share can share, and the more attractive it is to investors. When making cross-company comparisons, attention should be paid to the differences in accounting policies between companies, as well as the differences in their industries and development stages.