- earnings per share
(EPS)The net profit attributable to ordinary shareholders divided by weighted average number of ordinary shares in issue. A fully diluted EPS calculation means that the figure is adjusted to take account of shares that will be issued under options or convertible securities because they will reduce the future earnings attributable to each share when they are issued. The performance of listed companies is often measured by EPS. The accounting standards for EPS reporting are contained in Financial Reporting Standard 14 (Earnings per share).
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
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earnings 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
earnings 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
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earnings per share — /ˌɜ:nɪŋz pə ʃeə/ plural noun the money earned in dividends per share, shown as a percentage of the market price of one share. Abbreviation EPS … Dictionary of banking and finance
earnings per share — noun a company s net profit divided by the total number of shares in the company, usually expressed as cents per share. Also, EPS … Australian English dictionary
earnings per share — the net income of a corporation divided by the total number of shares of its common stock outstanding at a given time. Abbr.: EPS * * * … Universalium