# Stock-Split/Consolidation EPS Restatement

`D46-F01-A05` · Earnings and Per-Share Analytics → Earnings and Share Foundations · archetype `record-transform` · difficulty 3/5 · verification **contract**

Full page: https://docs.thefintechbuilder.com/earnings-and-per-share-analytics/earnings-and-share-foundations/stock-split-consolidation-eps-restatement/
Agent skill: `npx skills add IslamBaraka90/Fintech-Algorithms-Library` — https://docs.thefintechbuilder.com/guides/agent-skill/

## Install and import

```bash
npm install fintech-algorithms
```

```ts
import { restateEpsForCapitalEvents } from "fintech-algorithms/earnings-and-per-share-analytics/earnings-and-share-foundations/stock-split-consolidation-eps-restatement";
```

## Signature

```ts
restateEpsForCapitalEvents(input)
```

Restates EPS for splits and consolidations across every period presented. Accounting standards require retrospective restatement — comparatives must be restated too, and a table where only the current period was adjusted is wrong in a way that looks like growth.

## Parameters

| Name | Type | Required | Notes |
| --- | --- | --- | --- |
| `input` | `RestatementInput` | yes | `accounting_framework` selects IFRS or US GAAP treatment. The scale and rounding fields (`earnings_scale`, `share_scale`, `share_decimal_places`, `eps_decimal_places`, `rounding_mode`) are part of the contract because published EPS is a rounded figure and reproducing it requires the same rounding. |

## Returns

`{ metric, accounting_framework, currency, status, rows }`

Restated figures per period with the framework and rounding that produced them.

## Errors

- When the accounting framework or rounding mode is unrecognised — throws

## Complexity

Time `O(periods × events)`, space `O(periods)`.

## Worked example

Captured by running this function on the input its own test provides. Real output of real code — but not asserted against a published figure.

### Input

`input`:

```json
{
  "accounting_framework": "IFRS",
  "currency": "USD",
  "statements_authorized_for_issue_date": "2026-02-20",
  "earnings_scale": "1000",
  "share_scale": "1000",
  "share_decimal_places": 0,
  "eps_decimal_places": 4,
  "rounding_mode": "half_even",
  "restatement_policy": "Apply IAS 33.64 retrospectively through authorization.",
  "event_source_policy": "Board-approved and legally effective capital events.",
  "events": [
    {
      "event_id": "SPLIT-2026-01",
      "effective_date": "2026-01-15",
      "event_type": "stock_split",
      "post_split_shares": "2",
      "pre_split_shares": "1",
      "event_is_effective": true,
      "changes_resources": false
    }
  ],
  "periods": [
    {
      "period_id": "FY2025",
      "period_start": "2025-01-01",
      "period_end": "2025-12-31",
      "basis_date": "2025-12-31",
      "basis_is_uniform": true,
      "earnings_available_to_ordinary_shareholders": "8000",
      "weighted_average_ordinary_shares": "2000",
      "is_final": true
    }
  ]
}
```

### Call

```ts
restateEpsForCapitalEvents(input)
```

### Returns

object with 6 fields: metric, accounting_framework, currency, statements_authorized_for_issue_date, status, rows

```json
{
  "metric": "stock_split_consolidation_eps_restatement",
  "accounting_framework": "IFRS",
  "currency": "USD",
  "statements_authorized_for_issue_date": "2026-02-20",
  "status": "final",
  "rows": [
    {
      "period_id": "FY2025",
      "period_start": "2025-01-01",
      "period_end": "2025-12-31",
      "source_basis_date": "2025-12-31",
      "applied_event_ids": ["SPLIT-2026-01"],
      "factor_numerator": "2",
      "factor_denominator": "1",
      "earnings_available_to_ordinary_shareholders": "8000000",
      "pre_restatement_shares": "2000000",
      "restated_shares": "4000000",
      "pre_restatement_basic_eps": "4.0000",
      "restated_basic_eps": "2.0000",
      "share_rounding_adjusted": false,
      "eps_rounding_adjusted": false
    }
  ]
}
```

## Verification and provenance

Tier: **contract**.

The module loads, the entry point is callable and its declared signature matches the compiled code. The example below is real captured output, but no independently published figure asserts the numbers.

Both tiers guarantee the signature. Full explanation: https://docs.thefintechbuilder.com/guides/verification/

Generated from the docs.json payload shipped inside fintech-algorithms@0.13.1.
The signature and parameter list are checked against the compiled implementation at build time,
so a description that contradicts the code fails the build rather than reaching this file.

## Links

- Article (how it works, step by step): https://thefintechbuilder.com/earnings-and-per-share-analytics/earnings-and-share-foundations/stock-split-consolidation-eps-restatement/
- Implementation source: https://github.com/IslamBaraka90/Fintech-Algorithms-Library/blob/main/src/earnings-and-per-share-analytics/earnings-and-share-foundations/stock-split-consolidation-eps-restatement/impl.ts
- Package on npm: https://www.npmjs.com/package/fintech-algorithms
- Domain index for agents: https://docs.thefintechbuilder.com/earnings-and-per-share-analytics/llms.txt