20250607111922-Earnings_per_Share

Earnings per Share

From bib. source

EPS is calculated by dividing the profit attributable to the ordinary shareholders by the number of issued ordinary shares.

The earnings per share (EPS) is equal to the profit attributable to the ordinary shareholders (perhaps the total ordinary dividends?) divided by the number of issued ordinary shares (Kind 1999, 36).

Important

Let earnings per share be $e_s$, number of issued ordinary shares be $S$, and profit attributable to ordinary shareholders be $e$:

$$e_s=e/S$$

EPS earnings_per_share math mathematics mathematical_operator mathematical_operators subtraction addition subtraction_operator subtraction_operators addition_operator addition_operators sum difference finance accounting ordinary_dividend ordinary_dividends division division_operator division_operators quotient equality

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bibliography

• “The Profit and Loss Account in More Detail.” In Accounting and Finance for Managers, 25–37. The Fast Track MBA Series. Dover, NH: PriceWaterhouseCoopers, 1999.