Earnings per share and Payor: Difference between pages

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imported>Doug Williamson
(Move example earlier.)
 
imported>John Grout
(To give alternative spelling payer of payor)
 
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(EPS or eps).  
The party that issues a cheque. Sometimes spelt 'payer'.
 
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'.
 
 
<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)
 
 
Relevant accounting standards include IAS 33 and Section 1 of FRS 102.




== See also ==
== See also ==
* [[Bootstrap effect]]
* [[Cheque]] (US: check)
* [[Diluted earnings per share]]
* [[Payments and payment systems]]
* [[DPS]]
* [[Earnings]]
* [[Economic value added]]
* [[IAS 33]]
* [[FRS 102]]
* [[Price to earnings ratio]]
* [[Shareholder value]]

Revision as of 17:38, 31 October 2017

The party that issues a cheque. Sometimes spelt 'payer'.


See also