net income per share

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.

net income per share

References in periodicals archive ?
Basic and diluted net income per share for the three month period ended September 30, 2006 was $0.
43 diluted net income per share for the quarter ended June 30, 1999 as compared to $2,043,280 or $.
Basic net income per share for the three months ended September 30, 2006 increased to $0.
12 for the second quarter of 2006 compared to net income per share fully diluted of $0.
During the six months ended June 30, 2006, the Company reported a net income to common shareholders of $455,513 or a net income per share applicable to the common shareholder of $0.
49 last year, and diluted net income per share was $.
Basic net income per share for the six months ended June 30, 2006 was $0.
Due to the net operating loss carryforwards, the actual reported net income and net income per share in the prior year period were $306,000 and 8 cents, respectively.
0 million or a net income per share applicable to the common shareholder of $0.
Net income per share for the third fiscal quarter of 1995 was 30 cents compared to net income per share for the third fiscal quarter of 1994 of 16 cents.
HUNTSVILLE, Texas -- Cash Flow Statement is Restated; Has No Impact on Reported Revenues, Net Income, Net Income per Share, Assets, Shareholders' Equity, or Liquidity Position