For Earnings Per Share (EPS) we have terms and definitions in 6 topics. The topics are Accounting, Accounting Terms, Finance, Frauds and Scams, Investing and Mortgage.

Earnings Per Share (Eps) (Accounting)

is earnings before extraordinary gains and lossesless preferred-share dividendsdivided by all common shares outstanding at the most recent fiscal year end. Net incomeor earningsrefers to the company's after-tax profits before extraordinary gains or extraordinary losses for the most recent annual period.

Earnings Per Share (Eps) (Accounting Terms)

Measure of performance calculated by dividing the net earnings of a company by the average number of shares outstanding during a period.

Earnings Per Share (Eps) (Finance)

A company's profit divided by its number of outstanding shares. If a company earning $2 million in one year had $2 million shares of stock outstanding, its EPS would be $1 per share. In calculating EPS, the company often uses a weighted average of shares outstanding over the reporting term.

Earnings Per Share (Eps) (Frauds and Scams)

Amount of a corporation's earnings that are apportioned to each outstanding share of common stock. It is calculated by dividing net income minus preferred dividends and bond interest by the number of outstanding common shares. If all common stock equivalents--such as convertible bonds, preferred stock, rights and warrants--have been exchanged into common stock, earnings per share is considered to be "fully diluted."

Earnings Per Share (Eps) (Investing)

Amount of a corporation's earnings that are apportioned to each outstanding share of common stock. It is calculated by dividing net income minus preferred dividends and bond interest by the number of outstanding common shares. If all common stock equivalents--such as convertible bonds, preferred stock, rights and warrants--have been exchanged into common stock, earnings per share is considered to be "fully diluted."

See Also: Net Income Per Share of Common Stock

Earnings Per Share (Eps) (Mortgage)

The net earnings of a corporation divided by the average number of shares of its common stock outstanding during a period. A common method of expressing a corporation's profitability.

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