IAS 33 earnings per share template
An Excel template that works out basic and diluted earnings per share under IAS 33, from profit to presentation. It deducts preference dividends, weights every share event with the bonus element applied retrospectively, ranks potential ordinary shares against the control number and restates the comparatives. It comes with a fully worked example for a fictitious Irish listed group.
What it does
Calculates profit attributable to ordinary equity holders for continuing and discontinued operations: non-controlling interests, cumulative and non-cumulative preference dividends, increasing-rate preference shares, repurchase premiums and conversion inducements (IAS 33.12–18).
Weights up to 12 share events – issues for cash or as consideration, conversions, buybacks, bonus issues, splits and consolidations, and rights issues with the theoretical ex-rights price and bonus factor (IAS 33.19–29, A2).
Applies bonus issues, splits and consolidations after the reporting date to both years and to the potential shares (IAS 33.64).
Calculates incremental shares for up to 8 classes of potential shares: options and warrants by the treasury share method including unrecognised share-based payment cost (IAS 33.45–47A), nil-cost awards, convertible bonds after tax, convertible preference shares and contingently issuable shares (IAS 33.52), weighted for the time outstanding.
Ranks the instruments from most to least dilutive and adds them one by one against the control number, excluding any that are antidilutive, including when there is a loss from continuing operations (IAS 33.41–44, A3).
Presents basic and diluted EPS for continuing operations, discontinued operations and in total, with the comparatives restated for bonus elements.
Drafts the IAS 33.70 reconciliations of earnings and shares and lists the instruments excluded as antidilutive, with a 10-point checklist and 15 automatic checks.
What it does not do
It covers one class of ordinary shares: participating equity instruments and two-class shares (IAS 33.A13–A14) are not modelled.
It does not prepare year-to-date interim EPS (IAS 33.37) or model written put options (IAS 33.63).
What you get
One Excel workbook (.xlsx) with Instructions, the blank template and a worked example: Kilcarra Holdings plc, with shares issued for an acquisition, a 1 for 5 rights issue, a buyback, a bonus issue, options in and out of the money, a convertible bond that turns out antidilutive, convertible preference shares and earn-out shares.
Clearly marked input cells, protected formulas and built-in checks, with a status line on every tab.
Works in Microsoft Excel 2010 or later (Windows or Mac). No macros.
Scope
IAS 33 Earnings per Share as issued by the IASB at October 2026, for one entity and one reporting period. The full scope and limitations are set out in the Instructions tab.
Measuring the share options first? Use the Share options template. Restating last year? See the Prior-period errors template.
Designed for finance teams, auditors and advisers preparing or reviewing IFRS financial statements. It is a working aid: it does not replace the Standards or professional judgement, and its scope and limitations are set out in the Instructions tab. The worked example is fictitious.
