Earnings per share

(EPS or eps).

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

Relevant accounting standards include IAS 33 and Section 1 of FRS 102.

See also

• Bootstrap effect
• Diluted earnings per share
• DPS
• Economic value added
• IAS 33
• FRS 102
• Price to earnings ratio
• Shareholder value