InterDigital Inc (IDCC)

[The Count]

JK - diluted shares

According to GAAP and the principal of conservatism...

When a company has a loss, it must use only the actual shares outstanding and can assume no dilution that would narrow the loss and make the results better.

When a company has a gain, it must report all shares outstanding and potentially exercisable to show the lowest gain.


Therefore a company that has a loss of $x million would show a higher absolute value loss per share than the gain it would report if it had net income of the same $x per share, due to using different amounts of shares.

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