or spread sheet. 1. Accounting. a worksheet that is arranged in the manner of a mathematical matrix and contains a multicolumn analysis of related entries for easy reference on a single sheet. 2. Computers. a type of software that offers the user a visual display of a simulated multicolumn worksheet and the means of using it especially for financial plans and budgets.
Diluted Earnings Per Share (or Diluted EPS) is 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.
Drawbacks of EPS. 1  Not resistant to organic solvents. 2  Cannot be used in combination with MPVC hydro-insulation foils. 3  Previously, EPS was made from Chlorofluorocarbons which damaged the ozone layer. 4  Flammable if oil painted. 5  Health concerns with styrene chemicals seeping into hot beverages or food placed in EPS cups.