diluted earnings per share. An earnings measure calculated by dividing net income less preferred stock dividends for a period by the average number of shares of common stock that would be outstanding if all convertible securities were converted into shares of common stock.
inanimate - belonging to the class of nouns denoting nonliving things; the word `car' is inanimate. linguistics - the scientific study of language. animate - belonging to the class of nouns that denote living beings; the word `dog' is animate.
immaterial - (often followed by `to') lacking importance; not mattering one way or the other; whether you choose to do it or not is a matter that is quite immaterial (or indifferent); what others think is altogether indifferent to him. indifferent.