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Here's what I mean:
Restricted stock units (RSU) are one of the potentially dilutive contingent common shares that may impact the calculation of EPS. Although restricted stock is similar to an RSU, restricted stock is a transfer of stock upon its grant, whereas an RSU is a company’s promise to deliver shares of stock to its employees sometime in the future. Therefore, these shares of stock are not issued and are unvested until the employees meet certain vesting conditions and earn the right to those shares. Once employees earn the right to such shares, the company delivers the shares to them. Unvested RSUs are usually excluded from the denominator in the computation of basic EPS until they become vested.
But what about Unvested Restricted Stock? Are they excluded from the denominator in the computation of basic EPS? Or are they included since they are technically transferred upon granting?
Bump, please, I'm getting roasted here
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