net earnings per common share


net earnings per common share

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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

  • earnings per share — ( EPS) A company s profit divided by its number of common outstanding shares. If a company earning $2 million in one year had 2 million common shares of stock outstanding, its EPS would be $1 per share. In calculating EPS, the company often uses… …   Financial and business terms

  • Earnings 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

  • 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… …   Accounting dictionary

  • 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

  • net income per share of common stock — See: earnings per share …   Financial and business terms

  • 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

  • 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 …   Useful english dictionary

  • Diluted Earnings Per Share — (diluted EPS) is a company s earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a worst case scenario, one in which everyone… …   Wikipedia

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