How to calculate Earnings Per Share | IAS 33 | Diluted EPS | Commerce Specialist | ACCA | CMA | CPA

This video from Commerce Specialist is on IAS 33, it explains What is Earning Per Share, How to calculate Earning Per Share, How to Calculate Diluted Earnings Per share, How to calculate Weighted Average Number of shares Outstanding, How to calculate EPS, what is EPS, What is DEPS, what is WANCSO, how to calculate WANCSO.
This video also explains the effect of Conversion of Options and Warrants, Conversion of Bonds and Conversion of Preference shares to calculate Diluted Earnings per share.
This tutorial/lecture video is very relevant and useful for students of I. Com, B. Com, O Levels, A Levels, BBA, MBA, CA, ACCA, CMA, CIMA, CIA and CPA as it covers the learning outcomes of their syllabus.
About:
Commerce Specialist is a Certified Management Accountant (CMA) from USA, holds Certification in International Auditing from ACCA-UK, a Bachelors in Accounting, A teaching qualification of B.Ed., an MBA in Finance along with over 20 years’ experience of working in various MNCs in different sectors including Banking, NBFIs, Retail, Oil & Gas, Telecommunication, and top business schools, colleges and universities.
website link: www.comparativeedge.com
Link of my previous videos:
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2. IAS 16 Property, Plant & Equipment: • IAS 16 PPE | Property,...
3. Inventory Valuation [Systems & Methods]: • Stock Valuation System...
4. Break Even Analysis (CVP Analysis) • Break-Even Analysis | ...
5. IAS 7 Statement of Cash Flows: • Statement of Cash Flow...
6. Accounting for Receivables: • Accounting for Receiva...
7. Ratio Analysis • Ratio Analysis | Finan...
8. MBA VS ACCA • BBA V/S ACCA | MBA V/S...
9. Capital Budgeting / Investment Appraisal: • INVESTMENT APPRAISAL |...
10. Basic Accounting: • ACCOUNTING BASICS | FU...
11. Accounting Basics Part 2: • ACCOUNTING BASICS 2 | ...
12. How to Pass CMA • HOW TO PASS CMA USA EX...
13. Operate or Shut down decisions • Operate or Shut Down D...
14. Life Cycle Costing • LIFE CYCLE COSTING | P...
Viewers and students can contact me on [e-mail] or email me at [e-mail] or whatsapp me on [phone].
#eps, #ias33, #earningspershare

[@lonelyguydavid6725]

Never met with such a clear explanation before definitely a great help for my exam❤thanks sir..

[@CommerceSpecialist]

Ur welcome👍🙏

[@avijitmazumdar5508]

Never seen in anyother video in which the DEPS explanation is made so simple and easy to understand. Thankyou Thankyou Sir.

[@CommerceSpecialist]

Thx my dear👍❤️🙏😊

[@BarkPurrChronicles]

Omg first time I understood this in my entire life

[@CommerceSpecialist]

@@BarkPurrChronicles Thx dear🙏👍

[@sivasivaprasad2891]

Crystal Clear explanation. Thanks a lot Sir....

[@CommerceSpecialist]

Ur most welcome dear👍🙏

[@Timepass1Msub]

Sir you are the best teacher i have found on youtube, you have explained this topic very clearly, i was having many doubt of this topic now its cleared. Thankyou so much sir.

[@CommerceSpecialist]

Ur welcome my dear🙏👍

[@AccountantIstiaq-fp8cu]

Truly... watching a video for 1 hour ..... was not a waste of time... very useful... n very well explained.

[@CommerceSpecialist]

Thanks Istiaq

[@Mac_283]

Words cannot express the gratitude... So far the best explanation

[@CommerceSpecialist]

Thanks my dear

[@princeopoku7981]

You are really a great teacher. explanation to the point

[@CommerceSpecialist]

Thanks dear🙏👍

[@KundiyedzaMuhwati]

coooooooooooooooooooooooooooooooooooooool thank you

[@dilipasher5048]

Excellent coaching. Simply put, the most difficult part of studies is diluted to be understood clearly. Thank you.

[@CommerceSpecialist]

Thanks a lot dear🙏👍

[@akashdeepdhiman6775]

Sir, the topic was explained in an easy terms ...it was a tough topic for me before watched your video and now I got familiar with this topic

[@CommerceSpecialist]

🙂👍

[@dharshinidharshini9176]

Thanks a lot for your wonderful explanation and I had ever seen this much clear explanation from this topic.👌

[@CommerceSpecialist]

Ur most welcome dear🙏👍😊

[@raaziasanum]

As usual you explained in very easy language. Thank you Sir

[@CommerceSpecialist]

🙏

[@tettehabraham8406]

I am watching you from Ghana, West Africa. Thank you for your selfless service

[@CommerceSpecialist]

Ur welcome dear👍🙏

[@muhammedwasim50]

Crisp and Clear..Brilliant Explanation👏

[@CommerceSpecialist]

Thanks Wasim👍🙏

[@md.sujanhossain1297]

Just outstanding. today I get clear picture about diluted share.

[@CommerceSpecialist]

@@md.sujanhossain1297 🙏👍

[@osmanrockfeabangura2890]

UA-cam is a whole university

[@kawya1755]

Such a good explanation....I learnt all about eps...thanks a lot sir❤...

[@prabhapkp]

Thank you so much Sir, for explaining this concept. I understood it perfectly, especially Dilutive EPS.

[@SHOCKWAVE_23]

Thank you so much sir. This topic was a bit tricky for me but safe to say that this video really helped me tweak this topic.

[@CommerceSpecialist]

Thx my dear

[@jananiraman4288]

thanks alot sir . I've understood the concept in one go.

[@souravsaha0608]

I must say, the explanation was in a very layman's term. Especially the explanation for DEPS, IEPS were very much informative and I've understood them in one go ☺

[@CommerceSpecialist]

Thx Sourav

[@sumidevi8684]

Thank you so much sir
It’s really very much helpful for me to prepare exams 🙏🙏🙏

[@MaHmUd-DuMhAm]

this man is a legend

[@CommerceSpecialist]

@@MaHmUd-DuMhAm 🙏👍

[@damalaiyans1363]

Thank you sir, this is the best channel, from Sierra Leone, west Africa
Please clarify why you multiply the 3 to the 80,000 preference shares instead of dividing?
How to to do if the not all preference shares are converted to ordinary shares?

[@CommerceSpecialist]

@@damalaiyans1363 your welcome. Regards to all my supporters from West Africa🙏👍

[@rashitasindwani8339]

Thankyou sir, for breaking this complex concept into much simpler way.

[@Patrick-w1y3b]

A good teacher is one whole makes difficult tasks simple. You are one of them, sir. Cheers

[@CommerceSpecialist]

@@Patrick-w1y3b 🙏👍

[@varshini5381]

Thank you so much sir .Well explained and was very useful...You are a good tutor too..

[@CommerceSpecialist]

You are welcome, thanks

[@chiranjeevkashyap2]

I couldn’t get this clarity from my own institute where I paid for classes 😂

[@CommerceSpecialist]

@@chiranjeevkashyap2 👍🙏🤣

[@jawadahmed2000]

Thanks, very concise and comprehensive!

[@wjperdue]

GReat job! It really helped me understand.

[@CommerceSpecialist]

@@wjperdue thats nice

[@shine2678]

May God bless you with good health and wealth sir🙏

[@CommerceSpecialist]

Thanks a lot my dear😊🙏👍

[@vee906]

Thanks a lot! I got a clear understanding of the concept now🤩👌

[@CommerceSpecialist]

Ur welcome dear👍

[@ThomasSheriff21Chindende]

this is masterclass ..thank you Sir

[@CommerceSpecialist]

@@ThomasSheriff21Chindende ur most welcome dear👍🙏

[@uqail9518]

Thank You Sir, Your explanation are slightly better than my lecturer😊

[@CommerceSpecialist]

Thanks dear👍🙏

[@richelrabara8170]

Your videos are so helpful and clear 😊 thank you sir for doing these videos 👏🏼👏🏼

[@CommerceSpecialist]

Thx Richel

[@haseebsohail2127]

Sir the explanation was better than the best

[@CommerceSpecialist]

Dear Haseeb, thx a lot

[@emmanueljoshua9310]

Your explanations are gorgeous and astonishing

[@CommerceSpecialist]

Thx dear

[@chisiyenimiti1199]

Very well explained Sir, for the first time I have understood Earnings Per Share, thank you so much. Do you have any lectures on Ratios?

[@CommerceSpecialist]

Yes dear

[@mohammedfaseel3643]

@@CommerceSpecialist hey did pass exam

[@Jimsha-g1j]

Good class sir 👏 thank you ☺️

[@CommerceSpecialist]

@@Jimsha-g1j 🙏👍

[@aneesav1452]

Thank you... Very nice explanation 👍

[@CommerceSpecialist]

Ur welcome dear😊🙏👍

[@vedransimic4590]

Great explanation, and easy to understand.

[@VanVan-tp3kj]

the best ever received explanation...thank you

[@CommerceSpecialist]

Thx Van

[@theshivanag]

Sir can you please tell why do we have to rank them from lowest to highest only 33:00

[@CommerceSpecialist]

Otherwise it will be antidilutive

[@theshivanag]

@@CommerceSpecialist Oh, Okay sir👍 Gotcha! Thanks a lot sir🙏

[@NMG717]

Many Thanks. I have subscribed your channel its a easy and quick refresher...!

[@CommerceSpecialist]

Thanks a lot dear😊🙏👍

[@Upeksha-mf4fg]

Perfect explanation as always..Thank you soo very much.🙏

[@CommerceSpecialist]

Thanks a lot dear🙏👍❤️

[@ARahman-qf1pr]

Thanks a lot Sir for your understandable discussion EPS and DEPS.

[@CommerceSpecialist]

🙏👍😊

[@struggleisstrength9856]

Love your voice and style sir, Jazakallah

[@CommerceSpecialist]

Thanks dear

[@CommerceSpecialist]

Thanks dear

[@TahaFahad-v3p]

You are great teacher, please share the videos on IAS 40 and 36 as well as

[@CommerceSpecialist]

Sure dear

[@baluvignesh4097]

Nice explanation sir 👏

[@CommerceSpecialist]

Thx dear

[@lenovopcmm]

thanks a lot sir...u made it easier

[@knowledgecorner1038]

Very well explained... Great presentation.

[@CommerceSpecialist]

Thx dear

[@cls439]

I couldn’t understand about DEPS even after reading many times, but now I understand it clearly. Thank you sir.
I have a question, when calculating WANCSO what to do if the stocks are issued and purchased on any other days of the month rather than on the first day of the month.
Eg: April 10 issued 5000 stocks. How to calculate in this scenario?

[@CommerceSpecialist]

Thanks dear, follow rule of 15, if purchased on 15th or after 15th dont take that month, if ourchased b4 15th then take that full month

[@sarathbabuanisetty9552]

Thank you.. Sir.. For knowledge sharing..

[@emrankhanmajlish7953]

Excellent understanding, nice presentation. Respect & best regards.

[@CommerceSpecialist]

Thx dear

[@rosejomy2396]

Excellent presentation

[@CommerceSpecialist]

Thanks Rose

[@mohammadmoniruzzaman3449]

Fully understood. Thank you very much.

[@CommerceSpecialist]

You are welcome dear👍🙏

[@aswinr8665]

Really Helpful Sir

[@CommerceSpecialist]

Thx

[@nandinipriya7612]

Thank you so much sir🥺
Very well explained 👌

[@toinishikulo6672]

This was SO helpful, thank you so much sir.

[@CommerceSpecialist]

Ur welcome my dear

[@helloworld8206]

thankyou so much sir.Much appreciated

[@CommerceSpecialist]

@@helloworld8206 ur welcome dear🙏👍

[@saqibmehmood5634]

Thank you sir to make me clear all the aspects of the standard. Sir could you provide us a complete lecture on loans,bonds off all types and there accounting as well?

[@stanislausmwau5438]

Amazing

[@CommerceSpecialist]

Thx dear

[@Treasure-]

Awesome

[@CommerceSpecialist]

Thanks dear

[@ahmadshahzad3777]

Very well explained
Thank you sir ....💯💯💯

[@CommerceSpecialist]

Thanks dear

[@preciousemmanuel9193]

Great explanation 👍

[@CommerceSpecialist]

Thx a lot

[@anvithadgowda7825]

Thank you so much sir .... ❤❤

[@CommerceSpecialist]

Ur welcome dear👍

[@abuhanifkhan1670]

A Great job you have done. Thank you , Sir.

[@CommerceSpecialist]

Thanks Mr. Khan

[@linaal-shiekhly7715]

Thank you for the amazing lecture!

[@CommerceSpecialist]

You are welcome

[@dhabethajeyasekar1451]

Amazing explanation...Thanks a lot sir❤️🙏

[@N_YunusExplorations]

Thanks for uploaded such types of videos that is very useful could you tell me if suppose we sold the share in the between of month like 10th, 15th of the months

[@CommerceSpecialist]

If 15th or later, thn calculate full month

[@N_YunusExplorations]

Thanks

[@malakiaunonge4315]

Thank you sir, but do you treat share issues in different year let me say the first share was issued in 2020 and the second was 2021 and final in 2022 and you have been asked to calculate the earnings per share as at 31 December 2022

[@CommerceSpecialist]

For 2020 n 2021, EPS would have already been calculated

[@faisalaziz4001]

Superb.

[@CommerceSpecialist]

Aywallah Gardash

[@ayeshasamreen9743]

WONDERFUL SESSION

[@CommerceSpecialist]

Thanks Ayesha

[@world.8911]

Very well explained.Thank you sir.

[@vanishadubey4669]

Hi, This video was of great help. One thing that i am unclear about is,
If the company has convertible notes at the option of holder wherein the holder can opt for entire or any part of note conversion to common stock at the issue price prevailing that time. How do we calculate DEPS as we don’t know the number of shares or even the price of conversion

[@Shakhawathyc]

Thanks for the vedio. Any vedio on IFRS 9.....

[@naniravi8906]

Sir, Please upload a video on IAS19 Employee Benifits sir. Wow lecture sir THANK YOU SO MUCH SIR.

[@nooraabdulhameed]

helpful ..thank u sir ....

[@CommerceSpecialist]

Ur welcome

[@sshaheenakhter212]

Excellent

[@CommerceSpecialist]

Thx

[@nanirajusarikonda6991]

Hi, the concept was explained very well. Thank you for the video, it clarifies many doubts. But I've one doubt here. i.e., in example one of diluted eps you have multiplied the par value to the no.of bonds given, whereas in example 2 you have divided with the par value. Why do we do that? can you please clarify?

[@CommerceSpecialist]

To get number of bonds

[@alisuji]

Fantastic

[@CommerceSpecialist]

Thanks👍

[@amarkini132]

Thank you so much sir🙏😍

[@CommerceSpecialist]

Ur welcome Amar

[@sabihasultana7184]

Awesome sir

[@sharmintamanna6497]

Great

[@CommerceSpecialist]

Thx Sharmin

[@antorghosh_goenkacollege297]

Thank you sir . Very conceptual.

[@Omar87728]

If we have changed the period to 30 of June, and we have to issued interim FS. In that case the fraction will use 6 months instead of 12 months. Am I correct ?

[@CommerceSpecialist]

Yes

[@JohnEfa-kp8pu]

great

[@godfredotchere7062]

Thank you so much

[@CommerceSpecialist]

Ur welcome dear

[@avijitmazumdar5508]

Sir I am struggling with Call and Put strategies, can you please help me with your valuable video

[@CommerceSpecialist]

Sure dear, very soon😊👍🙏

[@tuangazzalisabreen6733]

V good explanation with numbers.

[@CommerceSpecialist]

Thanks dear

[@DamilolaSulaimon-uw6ot]

Please how did you get your interest on stock dividend to be 1.1(when solving for how to get the WANCSO), because you said 10% shouldn't it be 0.1..please clarify...I understood the lecture..but I was just confused about the 1.1...perharps there is a reason for that

[@Sabbir-om6uu]

Sir, u should post your vedio in categorizing to playlists

[@rahmaaljabry5820]

An amazing lecture! 👏 Thank you sir.

[@mdimroz8259]

Superb exp sir ☺

[@NidhinCMA]

sir, why are we deducting tax on interest if the bond is converted to common shares?

[@CommerceSpecialist]

Because tax will reduce our expense

[@ShubhiMertia]

why tax effect is not included in preferred stock in calculating EPS

[@my_crazy_brothers]

Thanks a lot sir

[@CommerceSpecialist]

Ur welcome dear😊👍🙏

[@jawadahmed2000]

In Example 2, Sir, how we assumed that 4,000,000 Bonds is the Value of bond rather number of bonds? Please guide, Thanks.

[@CommerceSpecialist]

@@jawadahmed2000 yes

[@olanrewajuyusuf2283]

Thank you very much for this video. This is well understood. Please can I get link for Lectures on Consolidated Statement of Financial Account

[@CommerceSpecialist]

Just type it on my channel, you will get it

[@olanrewajuyusuf2283]

I did as advised. I got it. Thanks a lot. You are blessed

[@oruhyolandesigni7085]

Thank you Sir.