What Does Diluted Earnings Per Share – Diluted EPS Mean?

A performance metric used to gauge the quality of a company’s earnings per share (EPS) if all convertible securities were exercised. Convertible securities refers to all outstanding convertible preferred shares, convertible debentures, stock options (primarily employee based) and warrants. Unless the company has no additional potential shares outstanding (a relatively rare circumstance) the diluted EPS will always be lower than the simple EPS.

Investopedia explains Diluted Earnings Per Share – Diluted EPS

Remember that earnings per share is calculated by dividing the company’s profit by the number of shares outstanding. Warrants, stock options, convertible preferred shares, etc. all serve to increasing the number of shares outstanding. As a shareholder, this is a bad thing. If the denominator in the equation (shares outstanding) is larger, the earnings per share is reduced (the same profit figure is used in the numerator).

This is a conservative metric because it indicates somewhat of a worst-case scenario. On one hand, everyone holding options, warrants, convertible preferred shares, etc. is unlikely convert their shares all at once. At the same time, if things go well, there is a good chance that all options and convertibles will be converted into common stock. A big difference in a company’s EPS and diluted EPS can indicate high potential dilution for the company’s shares, an attribute almost unanimously ostracized by analysts and investors alike.

请问, 在INCOME STAMENT 的DILUTED 是EPS RM60.28=RM0.60, 拿请问IGB在DILUTED 放na*, 是什么意思?

*Computation of diluted earnings per share is not applicable as there are no outstanding shares to be issued

不是很了解以上是说什么?