EPS AND PUBLIC COMPANY REPORTING TOPICS

Question 1

SEC

Answer 1

securities and exchange commission

Question 2

EDGAR

Answer 2

Electronic data gathering, analysis and retrieval system

Question 3

Form 10-K

Answer 3

Annual Report - US Registered co (issuers)

Question 4

Filing Deadlines of Form 10K

Answer 4

60 days - Large accelerated filers
75 days - accelerated filers
90 days - all other registrants

Question 5

large accelerated filers

Answer 5

issuer with world-wide MV of O/s Common Equity held by nonaffiliated of $700 million or more as of the last business day of completed second fiscal quarter

Question 6

Accelerated filer

Answer 6

issuer with world-wide MV of O/s Common Equity held by nonaffiliated of $75 million to less than $700 million and Annual Revenue $100 million or more

Question 7

smaller reporting companies

Answer 7

Annual revenue less than $100 million

Question 8

Specific Items importance contained in the 10-K Report

Answer 8

Part II Item 7 - MD&A
Part II Item 7A - Qty & Qlty disclosures about market risk
Part II Item 8 - Financial Statements and Supplementary Data

Question 9

Form 10-Q

Answer 9

Quarterly report filed for first three quarters of every fiscal year

Question 10

Filing Deadlines of Form 10Q

Answer 10

40 days Large accelerated and accelerated filers
45 days - all other registrants

Question 11

Specific Items importance contained in the 10-Q Report

Answer 11

Part I Item 1 - FS
Part I Item 2 - MD & A
Part I Item 3 - Qty & Qlty disclosures about market risk

Question 12

Form 8-K

Answer 12

to disclose changes whenever a material event occurs

Have 4 business days to file

Question 13

Simple Capital Structure

Answer 13

Basic EPS only

Question 14

Basic EPS

Answer 14

Income available to SH/ Weighted avg no of common Share O/S

Question 15

Weighted avg no of common Share O/S

Answer 15

Shares OS at beginning(on time weighted basis)
+ Shares sold(on time weighted basis) - Shares Reacquired (on time weighted basis)
+ Stock dividend and split (Retroactively Adjusted)
-Reverse stock split (Retroactively Adjusted)

Question 16

Complex Capital Structure

Answer 16

Basic and Diluted EPS

Question 17

Diluted EPS

Answer 17

Income available to the common stock SH + Interest on dilutive securities / Weighted avg no of common shares

Question 18

Anti dilutive / out of the money

Answer 18

Exercise price > MP

Question 19

Additional Shares OS

Answer 19

No. of Shares - [ (No of shares * exercise price)/ Avg MP]

Question 20

in the money

Answer 20

MP> EP