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 ?
To determine the constituents of the 2014 bank honor roll, KBW said it analyzed 10 years of fully diluted net income per share before extraordinary items for nearly 400 publicly traded banking institutions with at least USD500 million in total assets as of year-end 2014.
Net income per share and non-GAAP net income per share1: For the third quarter, fully diluted net income per share was USD0.
Second-quarter adjusted net income per share increased to $0.
For the quarter ended June 30, 2009, net income per share was 0.
4m, pre-tax payment to unwind the remaining USD100m interest rate collar on its revolving credit facility balance, resulting in a lower reported diluted net income per share by about USD0.