Earnings per share
||It has been suggested that Diluted Earnings Per Share be merged into this article. (Discuss) Proposed since October 2011.|
In the United States, the Financial Accounting Standards Board (FASB) requires EPS information for the four major categories of the income statement: continuing operations, discontinued operations, extraordinary items, and net income.
Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating the EPS. When preferred shares are cumulative, annual dividends are deducted whether or not they have been declared. Dividends in arrears are not relevant when calculating EPS.
- Earnings per share (basic formula)
- Earnings per share (net income formula)
- Earnings per share (continuing operations formula)
- European banks’ earnings announcements, video
- Earnings Per Share Screener- figures from official financial statements
- Price-To-Earning Ratio calculator