Question regarding Restricted Stock in Diluted Shares Calculation
I was just going through diluted shares calculation and was confused by restricted stock/RSU.
- Is there a difference between restricted stock and RSU? or are they considered to be the same?
- To calculate diluted shares, do I add non-vested RSU's and restricted stock or the "vested and expected to vest" RSU's and restricted stock?
I was under the assumption that once an RSU or restricted stock vests, it automatically gets included in the basic share count. So would I only need to add non-vested stock when calculating diluted shares?
Thanks in advance for any help!