Earnings

1. In relation to a UK firm, its profits available for distribution to ordinary shareholders. Also known as Net Profit.
2. In relation to firms more generally, their profits.
3. 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

• Dividend payout ratio
• Earnings cap
• Earnings multiples
• EBIT
• Lower earnings limit
• Multiples valuation
• Owner earnings
• PAT
• Price to earnings ratio
• Shareholders cash flow