# EPS Calculation – Stock Options/Warrants – Excel Template

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.

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

### 3-Statement Model – Excel Template

The P&L, Balance sheet, and Cash flow statements are three interrelated parts. The P&L feeds net income on the

### 3-Statement Model – Excel Template

The P&L, Balance sheet, and Cash flow statements are three interrelated parts. The P&L feeds net income on the liabilities and equity side of the Balance sheet. At the same time, we obtain Cash (an asset) by summing the bottom-line result of the Cash flow statement with previous year...

### Cash Flow – Excel Template

The cash flow statement shows how a company generated and spent cash throughout a given timeframe. An important truth

### Cash Flow – Excel Template

The cash flow statement shows how a company generated and spent cash throughout a given timeframe. An important truth that is frequently neglected by inexperienced business owners is that profit does not equal cash. Every business owner and manager needs to have a clear idea of the cash flows...

### Balance Sheet – Excel Template

If the P&L statement shows how profitable a company was over a given timeframe, we can say that the

### Balance Sheet – Excel Template

If the P&L statement shows how profitable a company was over a given timeframe, we can say that the Balance sheet is like a momentary picture of the firm’s condition at the time of preparation. The Balance sheet shows what a company owns (assets) and what it owes (liabilities...