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diluted earnings per share

   Also found in: Wikipedia 0.21 sec.
diluted earnings per share
An earnings measure calculated by dividing net income less preferred stock dividends for a period by the average number of shares of common stock that would be outstanding if all convertible securities were converted into shares of common stock. Net income is adjusted for any changes that would occur because of the conversions. Diluted earnings per share is a particularly effective method of presenting earnings-per-share data for companies with complex capital structures. Compare basic earnings per share. See also dual presentation.


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72 diluted earnings per share for its fiscal year ending June 30, 2006 as compared to audited net income of $1,346,000 or $.
60 diluted earnings per share reported for the first quarter of 2005.
First Horizon Pharmaceutical Corporation (NASDAQ:FHRX) today announced that the Company has increased its adjusted diluted earnings per share (a non-GAAP measure) guidance by $0.
 
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