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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Financial ratio analysis - performance ratios.''
| | See Monetisation. |
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| (EPS or eps). | | (Also written 'monetize'.) |
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| Profit attributable to ordinary shareholders '''÷''' Weighted average number of shares in issue during the period.
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| Profit after tax attributable to ordinary shareholders is often known as 'earnings' or 'net profit'.
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| <span style="color:#4B0082">'''''EPS example'''''</span>
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| Earnings for the period are £40 million and the number of shares is 50 million.
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| EPS = £40m / 50m
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| = £0.80 (= 80 pence)
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| Relevant accounting standards include IAS 33 and Section 1 of FRS 102.
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| == See also == | | == See also == |
| * [[Bootstrap effect]] | | * [[Monetisation]] |
| * [[Diluted earnings per share]]
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| * [[DPS]]
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| * [[Earnings]]
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| * [[Economic value added]]
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| * [[IAS 33]]
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| * [[FRS 102]]
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| * [[Price to earnings ratio]]
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| * [[Profit attributable to ordinary shareholders]]
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| * [[Shareholder value]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 10:59, 22 June 2016
See Monetisation.
(Also written 'monetize'.)
See also