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Earnings per share - Coggle Diagram

- - - - securities are publicly traded
      - And those that are in the process of issuing securities to the public
  - - - Use the number of shares not the Rand value of those shares
      - Earnings/Wanos
  - - - performance comparisons between different entities in the same reporting period
      - between different reporting periods of the same entity
- - - - 2 Types Preference Shares
        
        Redeemable
        
        Debt
        
        Dividend= finance cost (SCI)
        
        Non-Redeemable
        
        Equity
        
        Dividend - SoCE
        
        NB!! Preference shares can either be
        
        Cumulative
        
        entitled to receive dividends before shareholders can get anything
        
        Non-Cummulative
      - When calculating this check whether they are Cumulative or Non-Cummulative because when calculating Earnings
        
        you take Cumulative into account regardless of whether it is
        
        Declared
        
        Paid
        
        Proposed
        
        however take Non-Cummulative into account when it is
        
        Declared
        
        Paid
  - - - Add: Shares issued during the year
        
        Add: Rights issue @ fair value
        
        Add: Capitalisation shares issued
        
        Increase: Share split
        
        Less: Shares bought back during the year
        
        Reduce: Share consolidation
        
        1 more item...
    - - Rights issue at fair value
      - Buy back of shares
      - Issuing shares
- - - - Total Comprehensive income XXX XXX
        
        Earnings per share (cents) XXX XXX
  - - - Reconciliation of "Profit for the period" to "Earnings"
      - Wanos
      - If shares were issued/bought back or rights issue took place, state the fact
      - Earnings
      - If capitalisation issue, share split, share consolidation took place, state that prior year EPS were adjusted accordingly