Primary earnings per

Primary earnings per (common) share

Earnings available for the payment of dividends to common stockholders divided by the number of common shares outstanding.
References in periodicals archive ?
A major concern was the concept of common stock equivalents in computing primary earnings per share (EPS).
15 as amended and interpreted), require public enterprises with complex capital structures (includes securities that could have a dilutive effect on earnings per share) to present primary earnings per share (net income divided by common stock and common stock equivalent shares outstanding) as well as fully diluted earnings per share.
4 million, 30 cents in primary earnings per share (29 cents fully diluted).
Dynacq's second quarter net income increased by 117% to $515,794 from $238,198 in the corresponding quarter of the previous year, and primary earnings per share increased to $0.
accounting rules call for the presentation of primary earnings per share (net income/ common stock + common stock equivalents outstanding) and fully diluted earnings per share.
When primary earnings per share (EPS) are being computed, should the dividends on preferred stock held by an ESOP be deducted from net income (net of any applicable income tax benefit)?
30, ________________ _______________ 1997 1996 1997 1996 Net sales $10,248 $ 9,055 $35,229 $29,391 Gross profit 6,567 6,284 22,931 20,424 Operating income 3,453 2,924 9,910 8,514 Earnings before income taxes 3,584 3,032 9,711 8,893 Net earnings 2,310 1,809 5,982 5,292 Primary earnings per common share $ .
The Company reported net income of $1,202,148 and primary earnings per share of $0.
Due to the loss position, fully diluted earnings per share are equal to primary earnings per share.
SHARES OUTSTANDING - FULLY DILUTED 5,083,000 4,598,000 5,012,000 4,598,000 PRIMARY EARNINGS PER SHARE $ 1.
30 1997 1996 1997 1996 Total net sales $75,003 $74,038 $149,723 $146,693 Costs and expenses 63,428 64,863 126,240 129,301 Earnings before income taxes & preferred dividend 11,575 9,175 23,483 17,392 Income taxes 4,224 3,669 8,571 6,957 Preferred dividend 0 (459) (309) (918) Net earnings to common shareholders 7,351 5,047 14,603 9,517 Primary earnings per common share $0.