Earnings Per Share Calculation IFRS

Rule function

This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components. The rule reperforms the calculation for the following elements using the defined numerators and denominators:

If any of the components of the calculation are missing then the rule will not run. The values are compared using a tolerance of 4 based on the decimals used.

Problem solved by the rule

This rule helps to eliminate scaling problems that often occur with share related elements.

Example rule message

2021-09-03 15:31:49,992 [DQC.IFRS.0130.9725] The calculated share percentage does not equal the actual value reported for the concept DilutedEarningsLossPerShare for the period 2020-04-01 to 2021-03-31. The value reported is -20.42. The calculated value is calculated by dividing the concept ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects with a value of -1,194,878,000 by the denominator AdjustedWeightedAverageShares with a value of 58,514,103,000. This equals -0.0204 (rounded 4d) which differs from the reported value of -20.42. Please check that the calculation is correct or that the correct elements have been used.

Element: DilutedEarningsLossPerShare
Period: 2020-04-01 to 2021-03-31
Dimensions:
Decimals: inf
Unit: INR/shares

Rule Element ID: 9725
Rule version: 17.0.0RC1

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

The calculated earnings or loss per share does not equal the actual value reported for the concept {$x} for the period {$result.period}. The value reported is {$result}. The calculated value is calculated by dividing the concept {$SHARE_PERCENTAGES[$x][1]} with a value of {$numerator} by the denominator {$SHARE_PERCENTAGES[$x][2]} with a value of {$denominator}. This equals {$calcResult} which differs from the reported value of {$result}. Please check that the calculation is correct or that the correct elements have been used.

Element: {$x}
Period: {$result.period}
Dimensions: {$result.dimensions.join(', ','=')}
Decimals: {$result.decimals}
Unit: {$result.unit}

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.