SEC Reporting Requirements
Public companies must file regular reports with the SEC to provide transparency for investors. Hover over each form to learn more.
Understanding Earnings Per Share (EPS)
EPS is a key measure of profitability, showing the profit attributed to each share of common stock. All public companies must report it.
Basic EPS Formula
Numerator
Represents income available to common shareholders after paying preferred stockholders.
Denominator
The average number of common shares outstanding during the period, adjusted for splits and buybacks.
Basic vs. Diluted EPS
A company's capital structure determines which EPS figures it must report:
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1
Simple Structure
Has only common stock. Reports only **Basic EPS**.
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2
Complex Structure
Has potentially dilutive securities (like options or convertible bonds). Must report both **Basic EPS** and **Diluted EPS**.
Diluted EPS Calculator
Diluted EPS shows a "worst-case" scenario by including potential new shares. Use this tool to see how dilutive securities affect EPS.
