basic earnings per share

  • 1Basic Earnings Per Share — A rough measurement of the amount of a company’s profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities. Basic EPS is calculated as follows:… …

    Investment dictionary

  • 2basic earnings per share — The earnings per share calculated by dividing the earnings for a financial period by the number of shares in issue without taking into account any obligations that the company has outstanding that would lead to dilution. Compare: fully diluted… …

    Accounting dictionary

  • 3Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

    Wikipedia

  • 4earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …

    Accounting dictionary

  • 5Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… …

    Investment dictionary

  • 6earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …

    Big dictionary of business and management

  • 7earnings per share — EPS *Net income accruing to a corporation’s stockholders, expressed in terms of individual shares of ownership. The earnings per share (EPS) is calculated by dividing net income by *common stock. In practice, this basic calculation can require… …

    Auditor's dictionary

  • 8fully diluted earnings per share — The earnings per share (eps) for a company that takes into account not only the number of shares in issue but also those that may be issued as a result of such factors as convertible loans and options or warranties. Financial Reporting Standard… …

    Accounting dictionary

  • 9fully diluted earnings per share — The earnings per share (eps) for a company that takes into account not only the number of shares in issue but also those that may be issued as a result of such factors as convertible loans and options or warranties. Financial Reporting Standard… …

    Big dictionary of business and management

  • 10Cash Earnings Per Share - Cash EPS — A measure of financial performance that looks at the cash flow generated by a company on a per share basis. This differs from basic earnings per share (EPS), which looks at the net income of the company on a per share basis. The higher a company… …

    Investment dictionary