![]() If no adjustment is made in the weighted average shares, earnings per share would appear to have significantly decreased in the year in which the share split occurs as compared to the EPS of prior periods even if the performance of the entity does not change. the weighted average shares are increased by the number of additional shares issued in the year of the share split transaction and as well as in any comparative prior periods presented as though the shares had been split from the beginning of the comparative prior period presented. Share split transactions are treated in the EPS calculation in the same manner as bonus shares, i.e. ![]()
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