Difference between revisions of "EPS"

Latest revision as of 02:42, 21 August 2020

Earnings per Share is the monetary value of earnings per outstanding share of common stock for a company.

Calculation

Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating Earnings per Share.

Earnings per Share

=

Net Income – Preferred Dividends

Weighted Average Common Shares

where:

Net Income = Sales minus Cost of Goods Sold, Selling, General and Administrative Expenses, Operating Expenses, Depreciation, t:Interest, t:Taxes, and Other Operational Expenses
Preferred Dividends =
Weighted Average Common Shares

Unit of measure: Currency

Metric(s)

ID	Name	Level	x
CO11	Cost of Goods Sold	2	CO11
CO13	Other Operational Expenses	2	CO13

Term(s)

ID	Name	x
Depreciation	Depreciation	Depreciation
IAS32	IAS 32 Presentation	IAS32
IAS33	IAS 33 Earnings per Share	IAS33

Earnings per Share 0 0 Financial, Reporting, GAAP, IFRS, Earnings, Share, Stock

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