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Master Earnings Per Share: Analyze, Apply & Evaluate EPS

This course is part of Financial Accounting: Master Core Concepts & Analysis Specialization

Instructor: EDUCBA

Included with Coursera Plus

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2 modules

Gain insight into a topic and learn the fundamentals.

3 hours to complete

Flexible schedule

Learn at your own pace

2 modules

Gain insight into a topic and learn the fundamentals.

3 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Calculate Basic and Diluted EPS, including adjustments for dividends and splits.
Apply Treasury Stock Method to assess dilution from convertibles and options.
Interpret EPS outputs to analyze profitability and support investment decisions.

Skills you'll gain

Details to know

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Build your subject-matter expertise

This course is part of the Financial Accounting: Master Core Concepts & Analysis Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
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There are 2 modules in this course

By the end of this course, learners will be able to define key concepts of Earnings Per Share (EPS), calculate Basic and Diluted EPS, apply adjustments for stock dividends and splits, and evaluate dilution from convertible securities and stock options. Learners will analyze complex financial scenarios, apply the Treasury Stock Method, and interpret comprehensive EPS calculations to enhance decision-making.

This course is designed to build both foundational and advanced knowledge of EPS, a critical metric for investors and financial analysts. Through structured lessons, real-world examples, and step-by-step demonstrations, learners will gain practical skills to assess profitability per share with accuracy. What makes this course unique is its focus on both conceptual clarity and application, bridging the gap between theory and practice. Whether you are a student of accounting, a finance professional, or an aspiring analyst, this course equips you with the tools to interpret EPS effectively and make informed investment and financial analysis decisions.

This module introduces learners to the foundational concepts of Earnings Per Share (EPS), focusing on its importance as a financial performance indicator. Students will learn how to calculate basic EPS, apply weighted average shares, and understand adjustments due to stock dividends and splits. By distinguishing between simple and complex capital structures, learners will gain a strong basis for analyzing EPS in real-world financial statements.

What's included

5 videos3 assignments1 plugin

5 videosTotal 22 minutes

Introduction to EPS5 minutes
Basic EPS Example4 minutes
Calculating Weighted Average Shares3 minutes
Effect of Stock Dividends and Stock Splits5 minutes
Simple vs Complex Structures2 minutes

3 assignmentsTotal 50 minutes

Graded - Fundamentals of Earnings Per Share30 minutes
Getting Started with EPS10 minutes
Adjustments in EPS Calculations10 minutes

1 pluginTotal 30 minutes

Applying EPS Fundamentals: From Basics to Adjustments30 minutes

This module explores the advanced aspects of EPS, with an emphasis on dilution effects caused by convertible securities and stock options. Learners will analyze the impact of preferred shares, convertible debt, and anti-dilutive conditions on EPS. Through the Treasury Stock Method and comprehensive case studies, students will acquire practical skills to interpret complex EPS scenarios and evaluate financial performance under potential dilution.

What's included

10 videos3 assignments

10 videosTotal 54 minutes

Preferred Convertible Shares Dilution3 minutes
Preferred Convertible Shares Dilution - Example5 minutes
Anti-Dilutive Preferred Convertible Shares6 minutes
Convertible Debt Dilution5 minutes
Convertible Debt Dilution - Example5 minutes
Anti-Dilutive Convertible Debt5 minutes
Stock Options6 minutes
Treasury Stock Method3 minutes
Stock Option Dilution - Example4 minutes
Comprehensive Example7 minutes

3 assignmentsTotal 50 minutes

Granded - Dilution and Advanced EPS Applications30 minutes
Impact of Convertible Instruments10 minutes
Options and Comprehensive EPS Analysis10 minutes

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Instructor

EDUCBA

349 Courses113,743 learners

Offered by

EDUCBA

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To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

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