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

[@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👍❤️🙏😊

[@osmanrockfeabangura2890]

TH-cam is a whole university

[@Mac_283]

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

[@CommerceSpecialist]

Thanks 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

[@sivasivaprasad2891]

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

[@CommerceSpecialist]

Ur most welcome dear👍🙏

[@dilipasher5048]

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

[@CommerceSpecialist]

Thanks a lot dear🙏👍

[@princeopoku7981]

You are really a great teacher. explanation to the point

[@CommerceSpecialist]

Thanks dear🙏👍

[@KundiyedzaMuhwati]

coooooooooooooooooooooooooooooooooooooool thank you

[@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🙏👍

[@raaziasanum]

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

[@CommerceSpecialist]

🙏

[@muhammedwasim50]

Crisp and Clear..Brilliant Explanation👏

[@CommerceSpecialist]

Thanks Wasim👍🙏

[@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]

🙂👍

[@md.sujanhossain1297]

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

[@CommerceSpecialist]

@@md.sujanhossain1297 🙏👍

[@tettehabraham8406]

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

[@CommerceSpecialist]

Ur welcome dear👍🙏

[@jananiraman4288]

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

[@prabhapkp]

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

[@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🙏👍😊

[@varshini5381]

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

[@CommerceSpecialist]

You are welcome, thanks

[@sumidevi8684]

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

[@kawya1755]

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

[@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

[@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 🙏👍

[@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

[@emmanueljoshua9310]

Your explanations are gorgeous and astonishing

[@CommerceSpecialist]

Thx dear

[@ThomasSheriff21Chindende]

this is masterclass ..thank you Sir

[@CommerceSpecialist]

@@ThomasSheriff21Chindende ur most welcome dear👍🙏

[@haseebsohail2127]

Sir the explanation was better than the best

[@CommerceSpecialist]

Dear Haseeb, thx a lot

[@jawadahmed2000]

Thanks, very concise and comprehensive!

[@emrankhanmajlish7953]

Excellent understanding, nice presentation. Respect & best regards.

[@CommerceSpecialist]

Thx dear

[@uqail9518]

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

[@CommerceSpecialist]

Thanks dear👍🙏

[@rosejomy2396]

Excellent presentation

[@CommerceSpecialist]

Thanks Rose

[@shine2678]

May God bless you with good health and wealth sir🙏

[@CommerceSpecialist]

Thanks a lot my dear😊🙏👍

[@VanVan-tp3kj]

the best ever received explanation...thank you

[@CommerceSpecialist]

Thx Van

[@knowledgecorner1038]

Very well explained... Great presentation.

[@CommerceSpecialist]

Thx dear

[@ARahman-qf1pr]

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

[@CommerceSpecialist]

🙏👍😊

[@vee906]

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

[@CommerceSpecialist]

Ur welcome dear👍

[@sarathbabuanisetty9552]

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

[@MaHmUd-DuMhAm]

this man is a legend

[@CommerceSpecialist]

@@MaHmUd-DuMhAm 🙏👍

[@richelrabara8170]

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

[@CommerceSpecialist]

Thx Richel

[@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🙏

[@linaal-shiekhly7715]

Thank you for the amazing lecture!

[@CommerceSpecialist]

You are welcome

[@aswinr8665]

Really Helpful Sir

[@CommerceSpecialist]

Thx

[@vedransimic4590]

Great explanation, and easy to understand.

[@nandinipriya7612]

Thank you so much sir🥺
Very well explained 👌

[@wjperdue]

GReat job! It really helped me understand.

[@CommerceSpecialist]

@@wjperdue thats nice

[@struggleisstrength9856]

Love your voice and style sir, Jazakallah

[@CommerceSpecialist]

Thanks dear

[@CommerceSpecialist]

Thanks dear

[@Upeksha-mf4fg]

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

[@CommerceSpecialist]

Thanks a lot 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

[@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

[@naniravi8906]

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

[@mohammadmoniruzzaman3449]

Fully understood. Thank you very much.

[@CommerceSpecialist]

You are welcome dear👍🙏

[@abuhanifkhan1670]

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

[@CommerceSpecialist]

Thanks Mr. Khan

[@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?

[@toinishikulo6672]

This was SO helpful, thank you so much sir.

[@CommerceSpecialist]

Ur welcome my dear

[@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🙏👍

[@aneesav1452]

Thank you... Very nice explanation 👍

[@CommerceSpecialist]

Ur welcome dear😊🙏👍

[@world.8911]

Very well explained.Thank you sir.

[@NMG717]

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

[@CommerceSpecialist]

Thanks a lot dear😊🙏👍

[@rahmaaljabry5820]

An amazing lecture! 👏 Thank you sir.

[@dhabethajeyasekar1451]

Amazing explanation...Thanks a lot sir❤️🙏

[@faisalaziz4001]

Superb.

[@CommerceSpecialist]

Aywallah Gardash

[@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

[@antorghosh_goenkacollege297]

Thank you sir . Very conceptual.

[@helloworld8206]

thankyou so much sir.Much appreciated

[@CommerceSpecialist]

@@helloworld8206 ur welcome dear🙏👍

[@ahmadshahzad3777]

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

[@CommerceSpecialist]

Thanks dear

[@Islamedics]

sir you videos are fantastic, realistic practical and to the point. you way of teaching is so sinceare and understandable and digetable. Especillly for the ACCA videos.
uk acca student.

[@CommerceSpecialist]

Thanks dear.

[@chiranjeevkashyap2]

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

[@CommerceSpecialist]

@@chiranjeevkashyap2 👍🙏🤣

[@TahaFahad-v3p]

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

[@CommerceSpecialist]

Sure dear

[@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

[@baluvignesh4097]

Nice explanation sir 👏

[@CommerceSpecialist]

Thx dear

[@Jimsha.k]

Good class sir 👏 thank you ☺️

[@CommerceSpecialist]

@@Jimsha.k 🙏👍

[@ayeshasamreen9743]

WONDERFUL SESSION

[@CommerceSpecialist]

Thanks Ayesha

[@Sabbir-om6uu]

Sir, u should post your vedio in categorizing to playlists

[@stanislausmwau5438]

Amazing

[@CommerceSpecialist]

Thx dear

[@lenovopcmm]

thanks a lot sir...u made it easier

[@Treasure-]

Awesome

[@CommerceSpecialist]

Thanks dear

[@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

[@tuangazzalisabreen6733]

V good explanation with numbers.

[@CommerceSpecialist]

Thanks dear

[@anvithadgowda7825]

Thank you so much sir .... ❤❤

[@CommerceSpecialist]

Ur welcome dear👍

[@preciousemmanuel9193]

Great explanation 👍

[@CommerceSpecialist]

Thx a lot

[@Shakhawathyc]

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

[@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

[@avijitmazumdar5508]

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

[@CommerceSpecialist]

Sure dear, very soon😊👍🙏

[@ShubhiMertia]

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

[@amarkini132]

Thank you so much sir🙏😍

[@CommerceSpecialist]

Ur welcome Amar

[@heshamlotfy998]

Thank you for dilutive options

[@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

[@sabihasultana7184]

Awesome 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

[@sshaheenakhter212]

Excellent

[@CommerceSpecialist]

Thx

[@alisuji]

Fantastic

[@CommerceSpecialist]

Thanks👍

[@nooraabdulhameed]

helpful ..thank u sir ....

[@CommerceSpecialist]

Ur welcome

[@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

[@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

[@cmajorpiano7041]

Nice explanation sir

[@CommerceSpecialist]

Thx Major

[@godfredotchere7062]

Thank you so much

[@CommerceSpecialist]

Ur welcome dear

[@muhammadatif4475]

Sir what is the difference between Options and Warrants? Is the EPS calculation same for Warrants as you explained for Options?

[@CommerceSpecialist]

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.