Basic and Diluted EPS, exactly as IAS 33 requires

EPS-33 calculates every instrument and adjustment the standard covers — then writes the disclosure note, with paragraph citations, ready for Microsoft Excel. Show management, auditors and regulators precisely how every figure was reached.

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Everything you need for EPS

EPS-33

Calculate Basic EPS and Diluted EPS in accordance with IAS 33 — from a plain share issue to a multi-instrument diluted cascade — and export every working, formulae included, to Microsoft Excel.

Available immediately.
Solve your IAS 33 issues quickly with guided examples, helpful notes, FAQs and guardrail warnings.
Export to Excel.
Export your workings, including their underlying formulae, for Basic EPS, Diluted EPS and IAS 33-compliant disclosures to Microsoft Excel.
Verifiable output.
Manually recompute results after reviewing transparent workings that have been structured for accounting intuition.
Private by design.
Your EPS is price-sensitive information until you publish it. EPS-33 runs with no analytics and no telemetry — your numbers stay yours.
The EPS-33 Basic EPS workings: numerator, day-weighted denominator and the alternative weighted-average view

Effectively delegate your
EPS reporting to junior staff.

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Handle every edge case

Potential ordinary shares

Diluted EPS is where IAS 33 gets hard. EPS-33 handles every family of potential ordinary shares — share options and warrants, convertible bonds, convertible preference shares, contingently issuable shares, partly paid shares, and contracts settled in shares or cash — and applies each one exactly as the standard requires.

The EPS-33 Diluted EPS cascade: options, convertible preference shares and convertible bonds ranked most to least dilutive, with the treasury-share-method footnotes and the final diluted EPS

Enter each instrument once, with its own terms. EPS-33 works out the incremental earnings per share of every tranche, ranks them from most to least dilutive, and walks the cascade against profit from continuing operations — the control number the standard prescribes — excluding anything anti-dilutive along the way.

  • Options, warrants and employee plans. The treasury share method with the average market price for the period, IFRS 2 awards with unrecognized services in the assumed proceeds, written puts and forwards, and options that are out of the money — excluded, and flagged for your review.
  • Convertible bonds and preference shares. If-converted earnings add-backs net of tax, weighted conversion shares, instruments with more than one conversion basis, and mandatorily convertible instruments recognized in Basic EPS from the contract date.
  • Contingently issuable shares. Earn-outs and performance conditions assessed as if the end of your reporting period were the end of the contingency period — on current facts, never on forecasts — with no restatement when a contingency later lapses.

Profit or loss splits into continuing operations, discontinued operations and the total, each with its own Basic and Diluted EPS. Two-class structures and participating instruments allocate earnings and report per-class figures. Bonus issues, splits, consolidations and the bonus element of a rights issue restate every period presented — automatically, comparatives included.

Watch and learn

Video tutorials

Short, practical walkthroughs — from your first calculation to the full disclosure note and Excel export.

Verified

Tested against the published examples.

Behind the calculator sits a test suite of more than nine hundred automated checks, including line-by-line reproductions of the IAS 33 illustrative examples and the worked examples published in the leading accounting manuals. When the books and the calculator disagree, we find out before you do.

automated checks behind every release
900+
built-in FAQ answers, cross-referenced to the standard
120+
disclosure requirements written for you
IAS 33.70(a)–(d)

The fsassertions modules

One standard per module, done completely.

EPS-33 is the first fsassertions module. Each module takes on a single reporting standard — the calculations, the edge cases and the disclosures — with the same verified, private-by-design approach.

EPS-33 Available today
Earnings per share · IAS 33
Basic and Diluted EPS, from a plain share issue to a multi-instrument cascade, with the disclosure note.
CF-7 In development
Statement of cash flows · IAS 7
The cash flow statement and its disclosures, built and reconciled the same way.
DT-12 Planned
Deferred tax · IAS 12
Temporary differences, recognition and measurement, and the tax reconciliation.
RR-15 Planned
Revenue recognition · IFRS 15
The five-step model, from contract identification through to disclosure.

Pricing

One subscription, the whole suite — every module we release is included, starting with EPS-33 today. Reduce senior staff workload while enabling junior staff competency growth. Ensure the integrity of a key financial reporting process used primarily by investors, analysts and your leadership team.

Practitioner

$1,950 / year · USD

For a single preparer working alone.

Subscribe
  • One named user
  • Basic & Diluted EPS — every instrument and adjustment
  • Continuing, discontinued, interim and per-class EPS
  • The IAS 33 disclosure note, with paragraph citations
  • Microsoft Excel export of results and workings
  • Scenario workspaces and a searchable FAQ library
  • Email support

Team

Most popular

$4,900 / year · USD

For a finance team — junior staff prepare, senior staff review.

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  • Everything in Practitioner, plus
  • Up to 5 named users
  • Assign preparation and pass files up for review
  • Built for prepare-and-review workflows
  • Email support

Firm

Audit firms & groups

From $11,900 / year · USD

For firms and groups running EPS across many entities and reporting cycles.

Contact sales
  • Everything in Team, plus
  • Unlimited named users
  • Priority support and onboarding
  • Invoicing and purchase orders
  • Volume and multi-year pricing

Founder pricing — subscribe now and your price stays locked for as long as your subscription stays active, including every module we release. Prices rise for new customers as new modules ship.

Annual subscription in USD, paid by card — renews automatically, and you can cancel any time with effect from the end of the paid year. 30-day money-back guarantee. Receipts provided for easy company reimbursement.

What can you do with EPS-33?

Available adjustments

Calculating EPS under IAS 33 is easy ... Until it isn't. EPS-33 makes it easy to quickly and safely include the appropriate adjustments to your workings.

Share movements
Issues, repurchases, bonus issues, splits and consolidations — and rights issues with the theoretical ex-rights price, bonus factor and comparative restatement computed for you.
Own shares
Treasury shares, holdings of employee benefit plans, and shares held in trust for equity-settled share-based payments.
Preference shares
Cumulative and non-cumulative dividends, increasing-rate issues, original issue discounts and premiums, and differences on settlement.
Options and warrants
The treasury share method on the period's average market price, employee options under IFRS 2, and written put options and forward purchase contracts.
Convertible instruments
Convertible bonds and convertible preference shares, ranked most-to-least dilutive with anti-dilutive tranches excluded and shown.
Contingently issuable shares
Earn-outs, escrow arrangements and performance conditions, assessed on the facts at your reporting date.
Two-class and participating
Earnings allocated across share classes and participating instruments, with per-class Basic and Diluted EPS.
Interim periods
Half-yearly and quarterly EPS on the year-to-date basis IAS 33 requires, presented alongside your annual note.

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