Business Pitch Dictionary by pitch.dog
Revenue, costs & profit · Working

Diluted EPS

Also called: diluted earnings per share

ELI5

Earnings per share reflecting potential dilution from specified instruments under applicable rules.

Used in conversation

“How are we defining diluted EPS in this deck?”

Pitch context

You will see “Diluted EPS” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.