A simple capital structure refers to a company’s financial framework that consists solely of common stock, without any complex financial instruments like convertible securities or stock options. This straightforward structure simplifies the calculation of earnings per share (EPS) as it excludes potential dilutive effects. Companies with a simple capital structure typically have fewer complexities in financial reporting and analysis.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
