EPS

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EPS

Earnings 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 applies only to common shares. It is calculated thusly:

Earnings per share = (Net income - Preferred dividends) / Average shares outstanding.

EPS

Earnings per share (EPS).

Earnings per share (EPS) is calculated by dividing a company's total earnings by the number of outstanding shares.

For example, if a company earns $100 million in a year and has 50 million outstanding shares, the earnings per share are $2.

Earnings per share can also be calculated on a fully diluted basis, by adding outstanding stock options, rights, and warrants to the outstanding shares.

The results report what EPS would be if all of those options, rights, and warrants were exercised and the company had to issue more shares to meet its obligations.

Earnings and other financial measures are provided on a per share basis to make it easier for you to analyze the information and compare the results to those of other investments.

References in periodicals archive ?
Descriptive statistics were computed for (a) student age, (b) socioeconomic status (SES) as measured by free or reduced-price lunch status, (c) gender, (d) EPSF pretest modality and total scores, (e) EPSF posttest modality and total scores, (f) retention status, (g) special education referral status, and (h) special education placement status.
EPSF subtest ratings were entered into discriminant analyses equations to determine their power in predicting which students would be retained, referred to special education, or placed in special education programs.
First, stepwise discriminant analysis isolated the EPSF subtests that were the most powerful predictors of which students were retained, referred, or placed in special education.
For the stepwise discriminant analyses, we entered all EPSF subtests into the discriminant equation.
Finally, we employed two levels of regression analyses to assess the value of EPSF subtests in predicting later reading achievement.
As is evident from Table 1, teacher ratings on pretest EPSF subtests were relatively constant, having a mean of approximately 3.
Differences were found in all EPSF modalities (with the exception of the gross motor modality), total EPSF scores and fall reading.
An examination of the data contained in Table 3 shows that approximately 83% of subjects were correctly classified on their retention status on the basis of their EPSF pretest scores.