OpenReference

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	Clear	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