BNET Business Dictionary
Business Definition for: Earnings Per Share
- a financial ratio that measures the portion of a company's profit allocated to each outstanding share of common stock. It is the most basic measure of the value of a share, and also is the basis for calculating several other important investment ratios.
Example: EPS is calculated by subtracting the total value of any preferred stock from net income (earnings) for the period in question, then dividing the resulting figure by the number of shares outstanding during that period.Net income – Dividends on any preferred stock / Average number of shares outstandingCompanies usually use a weighted average number of shares outstanding over the reporting period, but shares outstanding can either be "primary" or "fully diluted." Primary EPS is calculated using the number of shares that are currently held by investors in the market and able to be traded. Diluted EPS is the result of a complex calculation that determines how many shares would be outstanding if all exercisable warrants and options were converted into shares at the end of a quarter.
Suppose, for example, that a company has granted a large number of share options to employees. If these options are capable of being exercised in the near future, that could significantly alter the number of shares in issue and thus the EPS, even though the net income is the same. Often in such cases, the company might quote the EPS on the existing shares and the fully diluted version.
- Abbr. EPS
Additional Resources
- Target Corporation First Quarter Earnings Per Share $0.75
- MINNEAPOLIS -- Target Corporation today reported net earnings for the first quarter ended May 5, 2007 of $651 million, or 75 cents per share, compared with $554 million, or 63 cents per share in the first quarter ended April 29, 2006, representing a 19.6 percent increase in earnings per share....
- Research articles 2007-05-23
- Target Corporation Second Quarter Earnings Per Share $0.80
- MINNEAPOLIS -- Target Corporation (NYSE:TGT) today reported net earnings for the second quarter ended August 4, 2007 of $686 million, or 80 cents per share, compared with $609 million, or 70 cents per share in the second quarter ended July 29, 2006, representing a 14.0 percent increase in earnings per...
- Research articles 2007-08-21
- Entergy Corp. expects earnings of at least $1.65 per share
- Entergy Corp. expects to report first quarter 2003 earnings of at least $1.65 per share and at least $1.05 in operational earnings per share. The company affirmed operational earnings guidance for 2003 to be in the range of $3.75 to $3.95 per share, and revised reported earnings guidance for 2003...
- Research articles 2003-03-17
- RadioShack cites earnings downturn for quarter in pre-announcement - 1st quarter earnings - Brief Article
- FORT WORTH, TEXAS. -- RadioShack proved it isn't immune to the economic slowdown by announcing its first quarter earnings per share would be less than analysts' estimates. On April 6 the company said its earnings per share would fall in the $0.31 to $0.33 per share range for the quarter...
- Research articles 2001-04-16
- TETRA Technologies, Inc. Announces Record Quarterly Earnings and Increases 2006 Earnings Guidance
- THE WOODLANDS, Texas -- TETRA Technologies, Inc. TETRA or the Company (NYSE:TTI) today announced that its first quarter 2006 earnings of $0.53 per share set a record for highest quarterly per share earnings in the Company's twenty-five year history, excluding earnings generated through the sale of a business in 1999....
- Research articles 2006-05-03
- DPL Inc. Announces Fourth Quarter Earnings
- DAYTON, Ohio--BUSINESS WIRE--Jan. 14, 1999--DPL Inc. (NYSE:DPL) today announced 1998 financial results, with earnings of $1.24 per share, an increase of 3.3%, versus earnings of $1.20 per share in 1997. For the fourth quarter, earnings were $0.24 per share, compared to $0.23 per share in the fourth quarter a...
- Research articles 1999-01-14
- TETRA Technologies, Inc. Announces Record Quarterly Earnings and Raises 2006 Earnings Guidance
- THE WOODLANDS, Texas -- TETRA Technologies, Inc. TETRA or the Company (NYSE:TTI) today announced that its second quarter 2006 earnings were an all time quarterly earnings record of $0.39 per share. The $0.39 per share compares with $0.21 per share in the second quarter of 2005. Additionally, TETRA is raising...
- Research articles 2006-08-04
- Target Corporation Third Quarter Earnings Per Share $0.59
- MINNEAPOLIS -- Target Corporation (NYSE:TGT) today reported net earnings for the third quarter ended October 28, 2006 of $506 million, or 59 cents per share, compared with $435 million, or 49 cents per share in the third quarter ended October 29, 2005. All earnings per share figures refer to diluted...
- Research articles 2006-11-14
- WaMu Reports Fourth Quarter Earnings Per Share of $1.10 and 2006 Earnings Per Share of $3.64
- Announces $2.7 Billion Accelerated Share Repurchase and Increases Cash Dividend to 54 Cents
- Research articles 2007-01-17
- Caremark Rx, Inc. Reports Second Quarter 2006 Earnings; Company Raises Full Year 2006 Earnings Guidance
- NASHVILLE, Tenn. -- Caremark Rx, Inc. (NYSE: CMX) today reported second quarter diluted earnings per share of $.58, exceeding the top of the company's guidance range by $.03 per share. Diluted earnings per share grew 23% compared to the second quarter of 2005. Excluding a $.01 after tax gain from...
- Research articles 2006-08-08
- Target Corporation Second Quarter Earnings Per Share $0.70
- MINNEAPOLIS -- Target Corporation today reported net earnings for the second quarter ended July 29, 2006 of $609 million, or 70 cents per share, compared with $540 million, or 61 cents per share in the second quarter ended July 30, 2005. All earnings per share figures refer to diluted earnings...
- Research articles 2006-08-10
- Cerner Delivers Record Earnings and Cash Flow; New Business Bookings near All-Time High
- KANSAS CITY, Mo. -- Cerner Corporation (Nasdaq:CERN) today announced results for the 2004 fourth quarter ended Jan. 1, 2005, delivering record earnings and cash flow. Diluted earnings per share were $0.56 in the fourth quarter. Analysts' consensus estimates for fourth quarter earnings per share were $0.54. For the year, diluted...
- Research articles 2005-02-03
- MASSBANK Corp. Reports First Quarter 2007 Earnings of $2.08 Million or $0.48 per Share
- MASSBANK Corp. (NASDAQ: MASB), the Holding Company for MASSBANK, today reported net income of $2,081,000 or $0.48 in diluted earnings per share for the first quarter 2007, compared with net income of $1,810,000 or $0.41 in diluted earnings per share in the first quarter of 2006. Basic earnings per...
- Research articles 2007-04-25
- Patapsco Bancorp, Inc. Announces 1st Quarter Earnings and Election of Directors
- BALTIMORE -- Patapsco Bancorp, Inc. (OTC, Electronic Bulletin Board:PATD), the parent company of The Patapsco Bank, announced earnings of $356,000 or $.19 fully diluted earnings per share for the Company's first quarter ended September 30, 2006 compared to earnings of $313,000 or $.16 fully diluted earnings per share for the...
- Research articles 2006-10-26
- Gap Inc. Reports First Quarter Earnings Per Share of $0.34
- SAN FRANCISCO -- With its focus on driving bottom-line earnings, Gap Inc. (NYSE:GPS) today released its earnings results for the first quarter of 2008 and delivered an increase in earnings per share over the previous year.
- Research articles 2008-05-22
- Unitil Reports Year-End Earnings
- HAMPTON, N.H. -- Unitil Corporation (AMEX: UTL) (www.unitil.com) today announced earnings for the year ended December 31, 2004 of $8.0 million, an increase of 3.7% over 2003 earnings of $7.7 million. Earnings per share were $1.45 for 2004 compared with earnings of $1.58 per share for 2003. The earnings per...
- Research articles 2005-02-04
- Dilutive Securities And Earnings per Share
- The share of a company, when sold in the capital market, returns some earning for the shareholder. Dilutive securities are the securities that have the effect of reducing earnings per share. They include convertible debt and convertible bonds. The paper describes the accounting process for the issuance, conversion, and retirement...
- Presentations 2003-01-01
- First Community Bancshares, Inc. Announces Record Fourth Quarter and Annual Earnings
- BLUEFIELD, Va. -- First Community Bancshares, Inc. (NASDAQ: FCBC) (www.fcbinc.com) today reported record earnings of $7.1 million for the fourth quarter of 2005, or $0.63 diluted earnings per share. This represents a 17% increase over fourth quarter 2004 earnings of $6.1 million, or $0.54 diluted earnings per share. Net income...
- Research articles 2006-01-24
- Patapsco Bancorp, Inc. Announces 1st Quarter Earnings
- BALTIMORE -- Patapsco Bancorp, Inc. (OTC, Electronic Bulletin Board:PATD), the parent company of The Patapsco Bank, announced earnings of $313,000 or $.16 fully diluted earnings per share for the Company's first quarter ended September 30, 2005 compared to earnings of $334,000 or $.17 fully diluted earnings per share for the...
- Research articles 2005-10-20
- PacificAmerica Announces Record Third-Quarter Earnings of $1.11 Per Share and Company- Sponsored Securitization Program With Merrill Lynch
- WOODLAND HILLS, Calif.--BUSINESS WIRE--Nov. 4, 1997-- PacificAmerica Money Center Inc. (Nasdaq:PAMM) reported consolidated net income of $5,526,000, or $1.11 primary earnings per share and $1.09 fully diluted earnings per share, for the three months ended Sept. 30, 1997, and $12,558,000, or $2.57 primary earnings per share and $2.51 fully diluted...
- Research articles 1997-11-04
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