Shares and dividends

Diluted Shares

Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.

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Diluted Shares

sharesDiluted · Shares and dividends
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Definition
Describes the share base used to allocate profits, cash and value among shareholders. Interpret it according to the financial statement it belongs to and whether it represents accrual accounting, balance-sheet position or cash movement.
Calculation
Shares en circulacion + instrumentos potencialmente dilutivos.
Uses
Useful as supporting data for the financial read. Do not interpret it in isolation: review trend, relative scale, recurrence, accounting policy and relationship with cash, debt, margins and growth.
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