Cash Earnings Per Share - Cash EPS

Cash Earnings Per Share - Cash EPS

A ratio derived from operating cash flow divided by diluted shares outstanding.

Notes:

Sometimes you may see cash EPS defined as either EPS plus amortization of goodwill and other intangible items or net income plus depreciation divided by outstanding shares.

Whatever the definition, the point of cash EPS is to be a stricter number than other flavors of EPS because cash flow cannot be manipulated as easily as net income can.

See also: Cash, Core Earnings, Diluted EPS, Earnings, EPS, Net Income, Outstanding Shares