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Topic: Earnings per share


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In the News (Sun 16 Jun 19)

  
  Earnings Per Share (EPS)
However, data sources sometimes simplify the calculation by using the number of shares outstanding at the end of the period.
Earnings per share is generally considered to be the single most important variable in determining a share's price.
An important aspect of EPS that's often ignored is the capital that is required to generate the earnings (net income) in the calculation.
www.investopedia.com /terms/e/eps.asp   (580 words)

  
  AS 20 - Earnings Per Share   (Site not responding. Last check: )
Therefore, the number of equity shares used for the calculation of basic earnings per share in an amalgamation in the nature of merger is the aggregate of the weighted average number of shares of the combined enterprises, adjusted to equivalent shares of the enterprise whose shares are outstanding after the amalgamation.
For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted average number of shares outstanding during the period should be adjusted for the effects of all dilutive potential equity shares.
Potential equity shares that have been converted into equity shares during the reporting period are included in the calculation of diluted earnings per share from the beginning of the period to the date of conversion; from the date of conversion, the resulting equity shares are included in computing both basic and diluted earnings per share.
www.eircindia.org /as20.htm   (4951 words)

  
 Earnings per share - Wikipedia, the free encyclopedia
Earnings per share (EPS) are the earnings returned on the initial investment amount.
Earnings per share for continuing operations and net income are more complicated in that any preferred dividends are removed from net income before calculating EPS.
The number of shares used for the calculation can either be basic (only shares that are currently outstanding) or diluted (includes all shares that could potentially enter the market).
en.wikipedia.org /wiki/Earnings_per_share   (373 words)

  
 BASF Group: Earnings per share   (Site not responding. Last check: )
The calculation of earnings per common share is based on the weighted-average number of common shares outstanding during the applicable period.
The calculation of diluted earnings per common share reflects the effect of all dilutive potential common shares that were outstanding during the respective period.
The earnings per share from continuing operations based on income from ordinary activities after taxes were not impacted by any dilutive effect in 2004 and 2003, because the impact of potential common shares was anti-dilutive in each year.
www.corporate.basf.com /en/investor/finanzdaten/us-gaap/ergebnis   (172 words)

  
 IFRS: Earnings per share
Earnings per share (EPS) is an entity's net profit for a particular period divided by the number of ordinary shares.
Potential ordinary shares that are converted to ordinary shares during the period should be included in diluted EPS from the beginning of the period to the date of conversion; and in both basic and diluted EPS thereafter [IAS33R.38].
Any potential ordinary shares issued by a subsidiary, joint venture or associate, that are potentially convertible into ordinary shares of the subsidiary, joint venture, associate or parent, should be included in the consolidated diluted earnings per share calculation of the parent to the extent that the potential ordinary shares are dilutive [IAS33R.40].
www.pwc.com /Extweb/service.nsf/docid/DB2773B1394B01C28025713F00385AD4   (2002 words)

  
 IBM 2Q03 Quarterly Earnings Report
IBM today announced second-quarter 2003 diluted earnings per common share of $.98 from continuing operations compared with diluted earnings per common share of $.25 in the prior-year period, an increase of 292 percent.
The average number of diluted common shares outstanding in the quarter was 1.76 billion compared with 1.73 billion shares in the same period of 2002.
Diluted earnings per common share from continuing operations was $1.77 compared with $.98 after the second-quarter charges of $.64 per diluted share.
www.ibm.com /investor/2q03/2q03earnings.phtml   (1555 words)

  
 Chapter 20 Earnings Per Share
Shares outstanding prior to a stock dividend or stock split are retroactively restated to reflect the increase in shares, as if the distribution occurred at the beginning of the period.
Per share numbers for discontinued operations, extraordinary items, and the cumulative effect of a change in accounting principle also should be reported either on the face of the income statement or in related disclosure notes when these components of net income are present.
The ratio is calculated by dividing dividends per common share by the earnings per share.
capital2.capital.edu /faculty/lmitterm/Chap20-312-01.htm   (1658 words)

  
 PRESS RELEASE Vital Signs, Inc. Announces 10% Increase in Quarterly Earnings per Share From Continuing Operations and ...   (Site not responding. Last check: )
For the second quarter of fiscal 2005, earnings per share from continuing operations increased 10% to $.46 per share, compared to $.42 per share for the second quarter of fiscal 2004.
Fully diluted earnings per share were $.46 per share in the three month period ended March 31, 2005, and $.42 per share for the comparable period last year.
Fully diluted earnings per share were $.91 per share in the six month period ended March 31, 2005, and $.80 per share for the comparable period last year.
www.marketwire.com /mw/release_html_b1?release_id=86406   (1106 words)

  
 Ingersoll-Rand Reports Record Full-Year Earnings Per Share
For continuing operations, full-year diluted earnings per share of $3.29 increased by 20 percent, compared to diluted earnings per share of $2.75 for full-year 1998.
Net earnings for the period were $141.2 million, resulting in diluted earnings per share of 86 cents, compared to 1998 fourth-quarter earnings of $127.6 million, or diluted earnings per share of 77 cents.
Fourth-quarter 1999 diluted earnings per share increased by 12 percent, compared to 1998 fourth-quarter results, and total diluted earnings per share (continuing and discontinued operations) of $1.01 increased by 11 percent, compared to diluted earnings per share of 91 cents in the fourth quarter of 1998.
www.shareholder.com /ir/news/20000126-17639.cfm   (1494 words)

  
 Our Shares - Earnings Per Share
Earnings per share (EPS) was determined according to regulations set by US-GAAP on the basis of the weighted average number of outstanding shares.
earnings per ordinary share was $ 3.12, up from $ 2.53 in the previous year.
For the preference shares, there is therefore an earnings per share of $ 3.18, up from $ 2.59 in 2001.
www.fmc-ag.com /gb_2002/english/shares/earnings.html   (209 words)

  
 Fool.com: Earnings-Based Valuations [Valuation]
Earnings, also called net income or net profit, is the money that is left over after a company pays all of its bills.
You arrive at the earnings per share by simply dividing the dollar amount of the earnings a company reports by the number of shares it currently has outstanding.
As most earnings estimate services provide estimated 5-year growth rates, these are simply taken as an indication of the fair multiple for a company's stock going forward.
www.fool.com /School/EarningsBasedValuations.htm   (1340 words)

  
 Edison International: Investor Relations: Edison International Reports Second-Quarter Financial Results   (Site not responding. Last check: )
Excluding earnings from discontinued operations and other non-core items, core earnings per share were 55 cents in the second quarter of 2006, up one cent over the same period last year.
Excluding earnings from discontinued operations and other non-core items, Edison International’s second-quarter core earnings were 55 cents per share in 2006, compared to 54 cents per share in the same period in 2005.
Excluding earnings from discontinued operations and other non-core items, Edison International’s core earnings for the six-month period were $1.10 per share in 2006, compared to $1.19 per share in the same period in 2005.
www.edison.com /investors/ir_earnings.asp?id=6328   (1756 words)

  
 Gevity - Gevity Reports Fourth Quarter Earnings Per Share Of $0.44   (Site not responding. Last check: )
Reported earnings for the last quarter of 2004 include a $0.13 positive impact attributable to an adjustment of $5.4 million to previously estimated cost of claims in recognition of continued favorable maturation trends in the company's insurance programs.
Annualized operating expense per paid employee, excluding depreciation and amortization, for the fourth quarter of 2004 totaled $1,012, which is a decrease of 5.6% from $1,072 in 2003.
Operating expense per paid employee for the full year, excluding depreciation and amortization, totaled $948, which is a decrease of 4.0% from $988 year-over-year.
www.gevityhr.com /about/news/2005/050217earn.jsp   (1569 words)

  
 Earnings Per Share
Earnings per share (EPS) - The amount of corporate earnings available to common stock shareholders.
The formula is net income less preferred dividends divided by number of shares outstanding.
Fully diluted earnings per share means that all common stock equivalents (convertible bonds, preferred stock, warrants, and rights) have been included along with the common stock.
www.speculativebubble.com /terms/earningsps.shtml   (66 words)

  
 Note 8 - Stockholders’ Equity and Earnings Per Share
All shares of currently outstanding preferred stock constitute one and the same class that have equal rank and priority over common stockholders as to dividends and in the event of liquidation.
Exchangeable Shares may be exchanged at any time, at the option of the holder, on a one-for-one basis for ML and Co. common stock.
Basic earnings per share ("EPS") is calculated by dividing earnings available to common stockholders by the weighted-average number of common shares outstanding.
www.ml.com /annualmeetingmaterials/annrep00/ar/note8.html   (873 words)

  
 What are Earnings Per Share?
Earnings per share (EPS) are earnings from initial investment reported by companies on a quarterly basis.
The most common method for calculating earnings per share is dividing profit by the weighted average of the common stock.
Companies choose to be cautious, because if their earnings per share do not reach analyst’s forecasts, the short-term impact on company stocks could be negative, causing them to decrease in value.
www.wisegeek.com /what-are-earnings-per-share.htm   (553 words)

  
 Earnings per share as supplied by EagleTraders.com
Earnings per share data are widely used in judging the operating performance of a business.
Earnings per share may be reported for the results from discontinued operations, extraordinary items, or cumulative effects of changes in accounting principles if they are reported on the income statement.
Current accounting practice requires that earnings per share be disclosed prominently on the face of the income statement.
www.eagletraders.com /advice/securities/earnings_per_share.htm   (761 words)

  
 P/E ratio - Wikipedia, the free encyclopedia
The earnings per share (denominator) is the net income of the company for the most recent 12 month period, divided by number of shares outstanding.
The earnings figure used is the most recently available, but this figure is often a year old and does not necessarily reflect the current position of the company.
A company whose shares have a very high P/E either really does have an exceptionally rosy future or the stock may be the subject of a speculative bubble.
en.wikipedia.org /wiki/PE_ratio   (2651 words)

  
 PRESS RELEASE Teche Holding Company Quarterly Earnings Per Share Grow 29% to $0.84   (Site not responding. Last check: )
Earnings for the quarter ended June 30, 2006 amounted to $1.9 million, or $0.84 per diluted share, compared to $1.5 million or $0.65 per diluted share for the same quarter in fiscal 2005, an increase of $0.19 per share, or 29%.
Earnings for the fiscal year to date, or past nine months, amounted to $5.5 million or $2.39 per diluted share, compared to $4.5 million or $1.92 per diluted share for fiscal 2005, an increase of $0.47 per diluted share, or 24%.
-- Dividends increased to $0.81 per share for the nine-month period compared to $0.69 per share for the same period in fiscal 2005, an increase of 17%.
www.marketwire.com /mw/release_html_b1?release_id=146250   (1896 words)

  
 Earnings per share   (Site not responding. Last check: )
The basic earnings per share are calculated by dividing the profit for the financial year attributable to shareholders by the weighted average number of shares in issue after deducting the company’s shares held by employee share ownership trusts.
In calculating the diluted earnings per share, share options outstanding and other potential ordinary shares have been taken into account.
Earnings per share before goodwill amortisation and exceptional items are provided to help readers evaluate the performance of the group.
www.bt.com /Report/con_fin/notes_to_fin/note_12.htm   (159 words)

  
 Earnings Per Share (EPS) -- A complete definition
The term earnings per share (EPS) represents the portion of a company's earnings, net of taxes and preferred stock dividends, that is allocated to each share of common stock.
The figure can be calculated simply by dividing net income earned in a given reporting period (usually quarterly or annually) by the total number of shares outstanding during the same term.
EPS is a carefully scrutinized metric that is often used as a barometer to gauge a company's profitability per unit of shareholder ownership.
www.streetauthority.com /terms/e/eps.asp   (549 words)

  
 Fool.com: Fool FAQ - Earnings Per Share
Earnings per share is the total profit that a company made divided up among the ownership units (shares).
EPS is reported quarterly and is calculated by dividing the net income (earnings) for the quarter by the number of shares outstanding during that quarter.
The trailing EPS is the sum of earnings per share (EPS) from the last four quarters.
www.fool.com /FoolFAQ/FoolFAQ0016.htm   (146 words)

  
 JPMorgan Chase: JPMORGAN CHASE REPORTS RECORD FULL-YEAR 2007 NET INCOME OF $15.4 BILLION ON RECORD REVENUE OF $71.4 ...
Reported earnings per share of $0.86 declined from $1.26 per share in the fourth quarter of 2006.
The decrease in earnings was driven by a higher provision for credit losses and increased noninterest expense, primarily offset by growth in net managed revenue.
During the quarter, $163 million of common stock was repurchased, reflecting 3.6 million shares purchased at an average price of $45.29 per share.
investor.shareholder.com /jpmorganchase/press/releasedetail.cfm?ReleaseID=287443&ReleaseType=Current   (5272 words)

  
 News: Forest Laboratories Reports Earnings Per Share of $0.75 for Q2'07. Genetic Engineering News - Biotechnology from ...
in earnings contribution from the Benicar(R)* (olmesartan medoxomil) co-promotion agreement, an increase of 55%.
The earnings per share guidance does not include the potential impact from additional share repurchases which may be made under the Company's remaining authorization of 16 million shares.
Given this performance as well as accretion from our significant share repurchases, Forest is now projecting a level of annual earnings per share that meaningfully exceeds our prior record level achieved in fiscal 2005, the last year of Celexa's exclusivity.
www.genengnews.com /news/bnitem.aspx?name=7089425   (723 words)

  
 diluted earnings per share Definition
Earnings per share, including common stock, preferred stock, unexercised stock options, unexercised warrants, and some convertible debt.
In companies with a large amount of convertibles, warrants and stock options, diluted earnings per share are usually a more accurate measure of the company's real earning power than earnings per share.
primary earnings per share, basic earnings per share, fully diluted earnings per share, diluted share
www.investorwords.com /1436/diluted_earnings_per_share.html   (225 words)

  
 Earnings per Share (EPS)
Earnings per Share (EPS) is a traditional method used for determining corporate value.
Similar words like EPS are: Accounting Earnings and Reported Earnings, except that EPS is divided by the average number of outstanding shares.
Earnings per Share can be calculated by subtracting the dividends on preferred stock from net income, and dividing the result by the (weighted average of the) combination of all outstanding common shares and all common stock equivalents (see figure on the right).
www.12manage.com /methods_eps.html   (254 words)

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