Basic and Diluted EPS, exactly as IAS 33 requires

Enter your share movements and instruments. EPS-33 calculates basic and diluted EPS, writes the disclosure note and exports it all to Excel with every working shown.

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Everything you need for EPS

EPS-33

From a simple share issue to many instruments at once, EPS-33 handles it. Every working exports to Excel, formulas included.

Answers as you go.
Worked examples, notes and more than 120 FAQs mean you rarely stop to look things up, and warnings flag entries that look wrong.
Export to Excel.
Basic EPS, diluted EPS and the disclosure note download together as one Excel workbook.
Workings you can follow.
Each figure is set out step by step, so a reviewer can redo it with a calculator.
Disclosures written for you.
EPS-33 drafts the disclosure note from your workings: earnings reconciled to profit or loss, the share counts behind each average, instruments that could dilute in future, and share transactions after the period end.
The EPS-33 Basic EPS workings for a rights issue: the theoretical ex-rights price, the bonus factor and the weighted-average number of shares

Let junior staff prepare EPS.
Senior staff review and sign off.

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Handle every edge case

Potential ordinary shares

Diluted EPS is the most demanding part of IAS 33. EPS-33 handles every kind of potential ordinary share: options and warrants, convertible bonds, convertible preference shares, contingently issuable shares, partly paid shares, and contracts that can be settled in shares or cash. Each is treated the way the standard sets out.

The EPS-33 Diluted EPS cascade: share options included as dilutive and a 6% convertible bond excluded as anti-dilutive, with the treasury share method footnote and the final diluted EPS

Enter each instrument once, with its terms. EPS-33 ranks every tranche from most to least dilutive, tests each one against profit from continuing operations (the control number IAS 33 uses), and leaves out anything anti-dilutive.

  • Options, warrants and employee plans. The treasury share method at the period's average market price, employee awards under IFRS 2 (with the value of services still to come counted as proceeds), and written puts and forwards. Options that are out of the money are left out and flagged for you to review.
  • Convertible bonds and preference shares. The if-converted method: interest and dividends added back after tax, conversion shares weighted for the time outstanding, instruments with more than one conversion basis, and mandatory convertibles counted in basic EPS from the contract date.
  • Contingently issuable shares. Earn-outs and performance conditions, tested as if your period end were the end of the contingency period, using the facts at that date rather than forecasts. Nothing is restated if a condition later fails.

Continuing operations, discontinued operations and the total each get their own basic and diluted EPS. Earnings are allocated across share classes and participating instruments, with EPS for each class. Bonus issues, splits, consolidations and the bonus element of a rights issue restate every period presented, comparatives included.

Watch and learn

Video tutorials

Short videos, from your first calculation to the disclosure note and the Excel export.

Verified

Tested against the published examples.

More than 2,500 automated checks run before every release. They include line-by-line reproductions of the IAS 33 illustrative examples and the worked examples in the leading accounting manuals.

automated checks behind every release
2,500+
built-in FAQ answers
120+
required disclosures from IAS 33 paragraph 70, written for you
4

Pricing

One subscription covers EPS-33 and every module we add later.

  • EPS-33 IAS 33 Available today
  • CF-7 IAS 7 In development
  • DT-12 IAS 12 Planned
  • FI-9 IAS 32 IFRS 9 IFRS 7 Planned
  • RR-15 IFRS 15 Planned

Practitioner

$1,950 / year · USD

For a single preparer working alone.

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

Team

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$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 files to colleagues and pass them up for review
  • A second person signs off every file
  • Email support

Firm

Audit firms & groups

From $11,900 / year · USD

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

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

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Billed yearly in USD, by card. It renews each year until you turn renewal off in Settings, and your plan then runs to the end of the year you've paid for. 30-day money-back guarantee. You get a receipt for company expenses.

What can you do with EPS-33?

Available adjustments

Most of the work in EPS is in the adjustments. EPS-33 builds each one into your workings.

Share movements
Issues, repurchases, bonus issues, splits and consolidations. For a rights issue, the theoretical ex-rights price, the bonus factor and the restated comparatives are worked out 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 from most to least dilutive. Anti-dilutive tranches are excluded and still shown in the workings.
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-year and quarterly EPS, each beside its prior-year comparative. Quarters show both the quarter and the year to date.

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