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Net Income per Share of Common Stock

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Net income per share of common stock

Net Income per Share
In a given fiscal year, a publicly-traded company's profit divided by the number of shares outstanding. This is considered the single most important aspect in determining a share's price and value, because the calculation of earnings per share shows the amount of money to which a shareholder would be entitled in the event of the company's liquidation. In general, earnings per share apply only to common shares. It is calculated thusly:

Earnings per share = (net income - preferred dividends) / average shares outstanding.


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Diluted net income per share of common stock for the first quarter of 2006 amounted to $0.
Diluted net income per share of common stock for the first quarter of 2005 amounted to $0.
THREE MONTHS IN BRIEF Three Months Ended September 30, ------------------------ 2004 2003 ------------------------ Net sales $18,074,076 $ 9,514,300 Income before income taxes 2,763,342 747,767 Income taxes 1,079,991 288,265 Net income 1,683,351 459,502 Net income per share of common stock - basic $ 1.
 
 
 
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