For finding EPS and WSO weighted average shares outstanding.

We're going to start with US Gap reporting Keurig Dr. Pepper's year end.

Now, if we go to their excellent contents page, you'll find that their financial statements also have an excellent contents page of their own.

If we're trying to put together earnings per share ourselves, then the earnings part of the earnings per share would be the net income.

In KD P'S case, we immediately have WSO and an analysis of earnings per share, which makes things very easy for us.

We can see the distinction between basic and diluted wso.

The basic WSO ignores dilution from things like share options where diluted would include them.

If we move to an IFRS report, now, let's go and have a look at the Chemical Company BASF's most recent interim report.

BASF has in some ways got some difficult accounts.

Basic shares outstanding, for example, is quite difficult to find.

Following the page numbers to the income statement, let's find the contents.

You can see the income statement there, but actually we don't need to follow the page numbers.

We can click on it. Now we're looking for income, and here is their income after taxes.

It's immediately followed by the same sort of analysis we saw for the US Gap Company EPS is such an important metric.

You'll often find it here if for some reason the version at the bottom of the p and l was missing, or you want in more detail.

There's usually a note laying out how EPS was calculated.