Fidamen

Earnings Per Share (EPS) Calculator

This multi‑method EPS calculator provides Basic EPS, Diluted EPS and an EPS growth rate between two periods. It accepts standard reporting inputs including net income, preferred dividends, weighted average shares (or start/end shares) and common potentially dilutive instruments.

Use the Basic EPS method for the most conservative reported EPS. Use Diluted EPS when you need to model the effect of convertible instruments and options. Use EPS Growth to compare consistent EPS definitions across periods.

Updated Nov 10, 2025QA PASS — golden 25 / edge 120Run golden-edge-2026-01-23

Governance

Record ebaad510cf15 • Reviewed by Fidamen Standards Committee

Computes earnings per share using net income available to common shareholders divided by the weighted average number of common shares outstanding for the period.

Inputs

Results

Updates as you type

Basic EPS

PER 1.00

Weighted average shares used

1,000,000

OutputValueUnit
Basic EPSPER 1.00PER
Weighted average shares used1,000,000shares
Primary resultPER 1.00

Visualization

Methodology

Calculations follow common financial reporting conventions: Basic EPS = (Net income – Preferred dividends) / Weighted average common shares; Diluted EPS adds dilutive incremental shares to the denominator. Users must choose consistent definitions (basic vs diluted) when comparing periods.

This tool is built with reproducibility and numerical safety in mind. Rounding, zero‑division guards, and validation follow best practices consistent with IEEE recommendations for floating point operations and general validation principles. Operational testing and result verification should align with guidance from NIST and ISO for software testing and numeric accuracy. Users are responsible for ensuring inputs reflect the reporting standard they use (for example, US GAAP or IFRS). OSHA is referenced for general operational compliance and safety in workplace data processes, not for calculation logic.

Worked examples

Example 1 (Basic): Net income 1,000,000; preferred dividends 0; start shares 1,000,000; end shares 1,000,000 → Basic EPS = 1.00 per share.

Example 2 (Diluted): Net income 1,000,000; preferred dividends 0; weighted average shares 1,000,000; convertible securities 100,000; options dilutive 50,000 → Diluted EPS = 1,000,000 / 1,150,000 ≈ 0.8696 per share.

F.A.Q.

Should I use basic or diluted EPS?

Use basic EPS for the standard per‑share profit excluding potential dilution. Use diluted EPS when you need to reflect the effect of convertible securities and options on per‑share results. Report and compare using the same basis across periods.

What do I enter if I do not have weighted average shares?

Enter 0 for weighted average shares to let the calculator approximate the weighted average as (shares outstanding at start + shares outstanding at end) / 2. For precise reporting, provide the actual weighted average shares figure from your accounting records.

How does the calculator handle zero or negative prior EPS in growth?

To avoid misleading infinite or undefined growth rates, the tool uses a safe denominator guard when prior EPS is zero or very close to zero and reports the percentage accordingly. Interpret large percentage changes with caution and consider absolute EPS changes as well.

Are these calculations compliant with reporting standards?

The calculator implements commonly used formulas consistent with financial reporting practice, but it does not replace formal accounting advice. For regulatory filings, follow the applicable standards and guidance under US GAAP, IFRS or local regulation and consult your auditor.

Sources & citations

Further resources

Versioning & Change Control

Audit record (versions, QA runs, reviewer sign-off, and evidence).

Record ID: ebaad510cf15

What changed (latest)

v1.0.0 • 2025-11-10 • MINOR

Initial publication and governance baseline.

Why: Published with reviewed formulas, unit definitions, and UX controls.

Public QA status

PASS — golden 25 + edge 120

Last run: 2026-01-23 • Run: golden-edge-2026-01-23

Engine

v1.0.0

Data

Baseline (no external datasets)

Content

v1.0.0

UI

v1.0.0

Governance

Last updated: Nov 10, 2025

Reviewed by: Fidamen Standards Committee (Review board)

Credentials: Internal QA

Risk level: low

Reviewer profile (entity)

Fidamen Standards Committee

Review board

Internal QA

Entity ID: https://fidamen.com/reviewers/fidamen-standards-committee#person

Semantic versioning

  • MAJOR: Calculation outputs can change for the same inputs (formula, rounding policy, assumptions).
  • MINOR: New features or fields that do not change existing outputs for the same inputs.
  • PATCH: Bug fixes, copy edits, or accessibility changes that do not change intended outputs except for previously incorrect cases.

Review protocol

  • Verify formulas and unit definitions against primary standards or datasets.
  • Run golden-case regression suite and edge-case suite.
  • Record reviewer sign-off with credentials and scope.
  • Document assumptions, limitations, and jurisdiction applicability.

Assumptions & limitations

  • Uses exact unit definitions from the Fidamen conversion library.
  • Internal calculations use double precision; display rounding follows the unit's configured decimal places.
  • Not a substitute for calibrated instruments in regulated contexts.
  • Jurisdiction-specific rules may require official guidance.

Change log

v1.0.0 • 2025-11-10 • MINOR

Initial publication and governance baseline.

Why: Published with reviewed formulas, unit definitions, and UX controls.

Areas: engine, content, ui • Reviewer: Fidamen Standards Committee • Entry ID: e39bfa66b108