Earnings per share: Difference between revisions
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imported>Doug Williamson (Link with DPS page.) |
imported>Doug Williamson (Add example & link with Earnings page.) |
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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'. | |||
Relevant accounting standards include IAS 33 and Section 1 of FRS 102. | Relevant accounting standards include IAS 33 and Section 1 of FRS 102. | ||
<span style="color:#4B0082">'''''EPS example'''''</span> | |||
Earnings for the period are £40 million and the number of shares is 50 million. | |||
EPS = £40m / 50m | |||
= £0.80 (= 80 pence) | |||
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* [[Diluted earnings per share]] | * [[Diluted earnings per share]] | ||
* [[DPS]] | * [[DPS]] | ||
* [[Earnings]] | |||
* [[Economic value added]] | * [[Economic value added]] | ||
* [[IAS 33]] | * [[IAS 33]] | ||
Revision as of 10:36, 1 May 2017
(EPS or eps).
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'.
Relevant accounting standards include IAS 33 and Section 1 of FRS 102.
EPS example
Earnings for the period are £40 million and the number of shares is 50 million.
EPS = £40m / 50m
= £0.80 (= 80 pence)
