EPS Calculation – Stock Options/Warrants – Excel Template

EPS Calculations - stock options, warrants

This is an Excel template illustrating how to calculate Earnings per Share (EPS) and Diluted Earnings per Share (DEPS) for a company with a complex capital structure. The calculation is very useful for firms that issue stock options or warrants. These are securities that give their owners the right, but not the obligation, to purchase an underlying asset at a fixed exercise price.

To calculate Basic EPS and Diluted EPS, we assume that the company would use the proceeds from the exercise of all options/warrants to repurchase as many shares of common stock as possible, at the average market price during the period under consideration.

You can use this model as a template to calculate EPS.

Some other related topics you might be interested to explore are Diluted Earnings per Share, Profit and Loss Statement, and Capital structure.

This is an open-access Excel template in XLSX format that will be useful for anyone who wants to work as an Accountant, Financial Analyst, or Finance Manager.

You can now download the Excel template for free.

The EPS Calculation is included in the Financial Reporting module of the CFA Level 1 Curriculum.

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