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 ?
91 primary earnings per common share, for the third quarter ended September 30, 1997, compared to net income of $6.
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.
Due to the loss position, fully diluted earnings per share are equal to primary earnings per share.
19 primary earnings per share) on revenues of $101,694,000 for the fiscal year ended June 30, 1997.
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 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.
09 primary earnings per share) on revenues of $69,152,000 for the nine months ended March 31, 1997, as compared to net income of $351,000 ($.
Share Data: Average Shares (primary) 4,670,556 5,010,814 4,654,748 5,227,837 Primary earnings per share $ .
10 primary earnings per share) on revenues of $46,795,000 for the six months ended December 31, 1996, as compared to net income of $492,000 ($.
30, 1997 1996 Revenue $6,977,174 6,033,821 Costs and Expenses Cost of Sales 4,126,376 3,876,205 Selling and Marketing 676,143 643,684 General and Administrative 1,038,755 720,294 Interest Expense, Net 23,336 65,650 Other Expense (Income), Net (73,345) 134,702 Total Expenses, Net 5,791,265 5,440,535 Net Earnings Before Taxes 1,185,909 593,286 Income Tax Expense 450,100 225,705 Net Earnings $735,809 367,581 Per Share Amounts: Primary Earnings per Common Share $0.
31, 1995," primary earnings per share should read, "$0.
Reports Record Earnings for 1996, moved earlier today, we are advised by the company that in the tabular portion of the release, the Primary Earnings Per Share for the Three Months Ended Dec.