Earnings per share - Revision history

Doug: Add link.

2024-12-21T08:45:36Z

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← Older revision		Revision as of 08:45, 21 December 2024
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	* [[Reported earnings]]		* [[Reported earnings]]
	* [[Shareholder value]]		* [[Shareholder value]]
			* [[Total shareholder return]]
	* [[Weighted average]]		* [[Weighted average]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2024-02-10T20:38:45Z

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← Older revision		Revision as of 20:38, 10 February 2024
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	:<span style="color:#4B0082">'''''EPS example'''''</span>		:<span style="color:#4B0082">'''''EPS example'''''</span>

	:Earnings for the period are £40 million and the number of shares is 50 million.		:Earnings for the period are £40 million and the weighted average number of shares is 50 million.

	:EPS = £40m / 50m		:EPS = £40m / 50m
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	== See also ==		== See also ==
	* [[Adjusted earnings]]		* [[Adjusted earnings]]
			* [[Basic earnings per share]]
	* [[Bootstrap effect]]		* [[Bootstrap effect]]
	* [[Diluted earnings per share]]		* [[Diluted earnings per share]]
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	* [[Reported earnings]]		* [[Reported earnings]]
	* [[Shareholder value]]		* [[Shareholder value]]
			* [[Weighted average]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2023-06-14T11:24:02Z

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2023-02-15T08:53:44Z

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← Older revision		Revision as of 08:53, 15 February 2023
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	== See also ==		== See also ==
			* [[Adjusted earnings]]
	* [[Bootstrap effect]]		* [[Bootstrap effect]]
	* [[Diluted earnings per share]]		* [[Diluted earnings per share]]
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	* [[Price to earnings ratio]]		* [[Price to earnings ratio]]
	* [[Profit attributable to ordinary shareholders]]		* [[Profit attributable to ordinary shareholders]]
			* [[Reported earnings]]
	* [[Shareholder value]]		* [[Shareholder value]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2022-02-10T07:41:07Z

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← Older revision		Revision as of 07:41, 10 February 2022
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	* [[Net profit]]		* [[Net profit]]
	* [[Ordinary shares]]		* [[Ordinary shares]]
			* [[Pence]]
	* [[Price to earnings ratio]]		* [[Price to earnings ratio]]
	* [[Profit attributable to ordinary shareholders]]		* [[Profit attributable to ordinary shareholders]]

2020-12-30T23:25:24Z

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← Older revision		Revision as of 23:25, 30 December 2020
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	Defining these terms more strictly, they are:		Defining these terms more strictly, they are:

	Profit attributable to ordinary shareholders '''÷''' Weighted average number of shares in issue during the period.		Profit after tax attributable to ordinary shareholders '''÷''' Weighted average number of shares in issue during the period.


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	* [[IAS 33]]		* [[IAS 33]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[Net profit]]
	* [[Ordinary shares]]		* [[Ordinary shares]]
	* [[Price to earnings ratio]]		* [[Price to earnings ratio]]

2020-12-21T13:40:37Z

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← Older revision		Revision as of 13:40, 21 December 2020
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	<span style="color:#4B0082">'''''EPS example'''''</span>		:<span style="color:#4B0082">'''''EPS example'''''</span>

	Earnings for the period are £40 million and the number of shares is 50 million.		:Earnings for the period are £40 million and the number of shares is 50 million.

	EPS = £40m / 50m		:EPS = £40m / 50m

	= '''£0.80''' (= 80 pence)		:= '''£0.80''' (= 80 pence)

2019-02-06T15:03:51Z

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← Older revision		Revision as of 15:03, 6 February 2019
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	(EPS or eps).		(EPS or eps).


			EPS measures the annual profits earned for each ordinary share in a company.


			In simple terms, EPS is calculated as:

			Profits '''÷''' number of shares

			Defining these terms more strictly, they are:

	Profit attributable to ordinary shareholders '''÷''' Weighted average number of shares in issue during the period.		Profit attributable to ordinary shareholders '''÷''' Weighted average number of shares in issue during the period.


	Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.		Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.
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	EPS = £40m / 50m		EPS = £40m / 50m

	= £0.80 (= 80 pence)		= '''£0.80''' (= 80 pence)


	Relevant accounting standards include IAS 33 and Section 1 of FRS 102.		Relevant accounting standards for the consistent calculation and reporting of Earnings per share include IAS 33 and Section 1 of FRS 102.


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	* [[IAS 33]]		* [[IAS 33]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[Ordinary shares]]
	* [[Price to earnings ratio]]		* [[Price to earnings ratio]]
	* [[Profit attributable to ordinary shareholders]]		* [[Profit attributable to ordinary shareholders]]

2019-02-06T11:31:34Z

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← Older revision		Revision as of 11:31, 6 February 2019
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	(EPS or eps).		(EPS or eps).

	Profit attributable to ordinary shareholders ÷ Weighted average number of shares in issue during the period.		Profit attributable to ordinary shareholders '''÷''' Weighted average number of shares in issue during the period.

	Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.		Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.

2019-02-03T16:19:43Z

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← Older revision		Revision as of 16:19, 3 February 2019
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			''Financial ratio analysis - performance ratios.''

	(EPS or eps).		(EPS or eps).

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	* [[FRS 102]]		* [[FRS 102]]
	* [[Price to earnings ratio]]		* [[Price to earnings ratio]]
			* [[Profit attributable to ordinary shareholders]]
	* [[Shareholder value]]		* [[Shareholder value]]

			[[Category:Accounting,_tax_and_regulation]]