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One more EPS question

We do consider stock split for calculating EPS. I have seen a question where it said shares issued post split need not be adjusted for the split as they are already new shares. I don't understand the reason why wouldn't we include these shares. Any idea?

Stock splits and dividends only apply to already outstanding shares. They do not apply to shares issued subsequently or after the split/stock dividend. This is quite straightforward I think. Perhaps I don't get your question.

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