أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
If the company has convertible preferred stock, use the if-converted method:
Method assumes that convertible preferred stock have been converted to common stock, there is no need to pay the preferred dividend. Thus, the numerator of the EPS ratio increases because the preferred dividend need not be subtracted hence while calculating diluted EPS numerator adjusted for convertible bonds.
