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Basic earnings per share calculated by dividing profit or loss attributable to common equity holders by the weighted average number of outstaning common shares.
Diluted earnings per share equals adjusting basic earnings per share by convertibale instruments, options and warrants.
EPS which accrues to the shareholders of the company, as this is derived by dividing the net profit (after deducting dividend on preference shares) of a company by the total number of shares outstanding.While Diluted EPS is that when a company issues a convertible bonds or has shares to be announced and hence Diluted EPS = net profit ÷ number of shares adjusted for future dilutions.
