Earnings

1. Shareholder profits.

In relation to a UK firm, its profits available for distribution to ordinary shareholders.

Also known as Net Profit.

2. Profits.

In relation to firms more generally, their profits.

3. Income.

Any stream of income or profits, for example interest earnings.

4. Earned income.

In relation to individuals, their earned income, for example salary.

Distinguished from their investment income and their capital gains.

This distinction is important in relation to individual taxation, and in relation to pensions.

See also

• Adjusted earnings
• Diluted earnings per share
• Distribution
• Dividend payout ratio
• Earnings at risk
• Earnings cap
• Earnings credit allowance
• Earnings multiples
• Earnings per share (EPS)
• Earnings yield
• Earn-out
• EBIT
• EBITDA
• Interest
• Invisible earnings
• Lower earnings limit
• Multiples valuation
• Net profit
• Non-GAAP earnings
• Owner earnings
• Pension
• Profit after tax (PAT)
• Projected earnings
• Price to earnings ratio (PER)
• Retained earnings
• Shareholders cash flow
• Upper earnings limit