Enterprise & Equity ValueHard

A company had 100m shares, then repurchased 20m exactly halfway through its fiscal year. Why does the share count for its reported EPS differ from the count you'd use for equity value today?

Model answer

EPS uses a time-WEIGHTED average: 100m for the first half and 80m for the second gives a weighted-average basic count of 90m for the year. Equity value is a point-in-time claim, so you use the shares…

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