hard · Investment Banking

Which of the following describes the 'anti-dilutive' check for a convertible bond in an EPS calculation?

  1. If the If-Converted EPS is higher than the Basic EPS, the security is anti-dilutive.
  2. If the conversion price is higher than the current market price, it is anti-dilutive.
  3. If the bond is out-of-the-money, it is always anti-dilutive to EPS.
  4. If the company has a net loss, all convertible securities are anti-dilutive.

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