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).
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)?