https://www.taxtmi.com/acts?id=41006 The Standard requires presentation of both basic and diluted earnings per share. Basic EPS uses net profit attributable to equity shareholders after preference dividends and related tax as numerator and the weighted average number of equity shares outstanding during the period as denominator, with specified timing and adjustments for issues, buybacks, partly paid shares, bonus and rights issues. Diluted EPS adjusts the numerator and denominator for all dilutive potential equity shares by adding saved after tax dividends or interest and by increasing the share count by shares issuable on conversion; anti dilutive instruments are excluded. en-us Sat, 05 Nov 2022 15:43:32 +0530 Wed, 11 Feb 2026 15:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41006 The Standard requires presentation of both basic and diluted earnings per share. Basic EPS uses net profit attributable to equity shareholders after preference dividends and related tax as numerator and the weighted average number of equity shares outstanding during the period as denominator, with specified timing and adjustments for issues, buybacks, partly paid shares, bonus and rights issues. Diluted EPS adjusts the numerator and denominator for all dilutive potential equity shares by adding saved after tax dividends or interest and by increasing the share count by shares issuable on conversion; anti dilutive instruments are excluded. Act-Rules Companies Law Sat, 05 Nov 2022 15:43:32 +0530 https://www.taxtmi.com/acts?id=41006