Earnings per share (basic formula)
Description
Earnings per share is the monetary value of earnings per each outstanding share of a company’s common stock. When preferred shares are cumulative, the annual dividends are deducted whether they have been declared or not.
Related formulasVariables
| EPS | Earning Per Share (dimensionless) |
| P | Profit (dimensionless) |
| Dpr | Preffered Dividends (dimensionless) |
| WACS | Weighted Average Common Shares (dimensionless) |