BMC Associates says Replied on 20th June,2026 11:36 AM

Contingently issuable shares are included in the calculation of Diluted EPS only when the specified conditions are satisfied as of the reporting date. Treatment in Diluted EPS: If the contingency conditions (such as profit target, market price target, or other performance conditions) have been met, the shares are treated as outstanding and included in diluted EPS. If the conditions have not yet been met, such shares are not included in diluted EPS. In short, contingently issuable shares are considered in diluted EPS only when their issue is no longer uncertain at the reporting date. For expert support in accounting standards, EPS calculations, and financial reporting, businesses often consult experienced chartered accountant firms in gurgaon. A professional chartered accountant gurgaon, reliable ca firm in gurgaon, or expert ca in gurgaon can help ensure proper treatment of such complex reporting matters.