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 â€" 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
- GBC Bancorp Announces Quarterly Earnings of $7.9 Million, or $0.55 Diluted Earnings Per Share; Year-to-date Earnings of $21.4 Million, or $1.48 Diluted Earnings Per Share
- LOS ANGELES--BUSINESS WIRE--Oct. 14, 1998--GBC Bancorp, parent company of General Bank, announced net income for the quarter ended September 30, 1998 of $7,878,000, or $0.55 diluted earnings per share, as compared to $5,858,000, or $0.41 per share for the third quarter of 1997. Year-to-date net income was $21,352,000, or...
- Research articles 1998-10-14
- GBC Bancorp Announces Quarterly Earnings of $6.8 Million, or $0.48 Diluted Earnings Per Share; Record Year-to- Date Earnings of $28.1 Million, or $1.96 Diluted Earnings Per Share
- LOS ANGELES--BUSINESS WIRE--Jan. 21, 1999--GBC Bancorp, parent company of General Bank, announces net income for the quarter ended Dec. 31, 1998, of $6,790,000, or $0.48 diluted earnings per share, as compared with $7,884,000, or $0.55 diluted earnings per share for the fourth quarter of 1997. Year-to-date net income was...
- Research articles 1999-01-21
- IASC issues standard on earnings per share.
- The IASC and the US Financial Accounting Standards Board FASB have approved almost identical standards for earnings per share. The new International Accounting Standard calls for disclosure of basic earnings per share and diluted earnings per share. TheThe IASC and the US Financial Accounting Standards Board FASB have approved almost...
- Research articles 1997-04-01
- GBC Bancorp Announces Quarterly Earnings of $7.0 Million, or $0.53 Diluted Earnings Per Share; Year-to-Date Net Income of $13.6 Million, or $1.01 Diluted Earnings Per Share
- LOS ANGELES--BUSINESS WIRE--July 9, 1999-- GBC Bancorp, parent company of General Bank, Friday announced net income for the quarter ended June 30, 1999 of $7,016,000, or $0.53 diluted earnings per share, as compared to $6,843,000, or $0.48 diluted earnings per share for the second quarter of 1998. Net...
- Research articles 1999-07-09
- Cooper Industries reports fourth quarter earnings of $1.10 per share; Full-year 2005 earnings per share increases 15 percent to $4.12.
- M2 PRESSWIRE-24 January 2006-Cooper Industries Ltd: Cooper Industries reports fourth quarter earnings of $1.10 per share; Full-year 2005 earnings per share increases 15 percent to $4.12C1994-2006 M2 COMMUNICATIONS LTD RDATE:24012006 HOUSTON - Cooper Industries, Ltd. (NYSE: CBE) today reported fourth ...
- Research articles 2006-01-24
- PC Mall Reports Second Quarter Non-GAAP Earnings Per Share of $0.05, Excluding Stock-Based Compensation Expense
- TORRANCE, Calif. -- PC Mall, Inc. (NASDAQ:MALL): Highlights: --Non-GAAP earnings per share from continuing operations, excluding stock-based compensation expense, for Q2 2006 of $0.05 per share, compared with a loss per share in Q2 2005 of $(0.05). --Earnings per share from continuing operations for Q2 2006 of...
- Research articles 2006-08-07
- 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
- Key Energy To Report Revised and Higher First Quarter Earnings Per Share of $0.32 Per Share and $0.25 Per Fully-Diluted Share
- EAST BRUNSWICK, N.J.--BUSINESS WIRE--Nov. 13, 1997--Key Energy Group, Inc. (ASE:KEG) announced that in its Form 10-Q to be filed with the Securities and Exchange Commission by November 14, 1997, it will report net income for the first quarter of $4,938,000, or $0.32 per share ($0.25 per fully-diluted share), as compared...
- Research articles 1997-11-13
- 99 Cents Only Stores® Reports Earnings Per Share of $.12 for the Fourth Quarter Ended December 31, 2004, and $.39 for 2004
- CITY OF COMMERCE, Calif. -- 99 Cents Only StoresR (NYSE:NDN) reports unaudited fourth quarter 2004 diluted earnings per share of $0.12 on net income of $8.7 million compared to fourth quarter unaudited 2003 restated diluted earnings per share of $0.21 on net income of $15.3 million. Diluted earnings per share...
- Research articles 2005-06-30
- MASSBANK Corp. Reports Increase in Earnings Per Share for the Fourth Quarter 2005
- READING, Mass. -- MASSBANK Corp. (NASDAQ - MASB), the Holding Company for MASSBANK, today reported net income of $1,888,000 or $0.43 in diluted earnings per share for the fourth quarter 2005, compared with net income of $1,886,000 or $0.42 in diluted earnings per share in the fourth quarter of 2004....
- Research articles 2006-01-23
- CYTEC UPDATES FOURTH QUARTER EARNINGS PER SHARE ESTIMATE.
- Cytec Industries Inc. (NYSE:CYT) in West Paterson, New Jersey announced a revision to its previous estimate of earnings per share for the fourth quarter of 2001. The revised estimate for earnings per share for the fourth quarter is a range of $0.15 Cytec Industries...
- Research articles 2002-01-21
- UST posts 20 percent increase in earnings per share for 1991.
- UST Inc. of Greenwich reported that 1991 primary earnings per share rose 20 percent to $1.18 a share compared with 98 cents a share in 1990. All share data were adjusted for the 2-for-1 stock split announced in December 1991. Net earnings for 1991 rosUST Inc....
- Research articles 1992-02-03
- MASSBANK Corp. Reports Increase in Earnings Per Share for the Fourth Quarter 2004
- READING, Mass. -- MASSBANK Corp. (NASDAQ - MASB), the Holding Company for MASSBANK, today reported net income of $1,886,000 or $0.42 in diluted earnings per share for the fourth quarter 2004, compared with net income of $1,795,000 or $0.40 in diluted earnings per share in the fourth quarter of 2003....
- Research articles 2005-02-02
- MASSBANK Corp. Reports 7.5% Increase in Earnings Per Share for the Third Quarter 2005
- READING, Mass. -- MASSBANK Corp. (NASDAQ:MASB), the Holding Company for MASSBANK, today reported net income of $1,884,000 or $0.43 in diluted earnings per share for the third quarter 2005, compared with net income of $1,811,000 or $0.40 in diluted earnings per share in the third quarter of 2004. Basic earnings...
- Research articles 2005-10-19
- Dollar Tree Stores, Inc. Reports Fourth Quarter Earnings Per Share of $1.04 and Fiscal Year Earnings Per Share of $2.09
- CHESAPEAKE, Va. -- Dollar Tree Stores, Inc. (NASDAQ:DLTR), the nation's leading operator of single price point dollar stores, reported earnings per share of $1.04, for the fiscal fourth quarter ended February 2, 2008. Last year, the Company reported earnings of $0.96 per share for the 14-week fiscal fourth quarter ended...
- Research articles 2008-02-27
- Gap Inc. Reports Fourth Quarter Earnings Per Share of $0.35 and Full Year Earnings Per Share of $1.05
- SAN FRANCISCO -- Gap Inc. (NYSE:GPS) today announced net earnings for the fourth quarter and fiscal year 2007, both of which ended February 2, 2008. Net earnings for the 13 weeks ended February 2, 2008 were $265 million, or $0.35 per share on a diluted basis, compared with $219 million,...
- Research articles 2008-02-28
- Rockwell Collins Reports Second Quarter Fiscal Year 2008 Earnings Per Share of $1.03 on Sales of $1.186 Billion; Fiscal Year 2008 Earnings Per Share Guidance Range Increased to $3.95 to $4.05
- CEDAR RAPIDS, Iowa -- Rockwell Collins, Inc. (NYSE: COL) today reported net income of $168 million for the second quarter of fiscal year 2008 ended March 31, 2008, an increase of $28 million, or 20% over fiscal year 2007 second quarter net income of $140 million. Earnings per share improved...
- Research articles 2008-04-24
- TALX Reports 35% Growth in Fourth-Quarter Diluted Earnings Per Share from Continuing Operations, to $0.35, Excluding One-Time Merger-Related Expenses of $0.06 Per Share
- ST. LOUIS -- TALX Corporation (NASDAQ: TALX) today reported that fiscal fourth-quarter diluted earnings per share from continuing operations increased 35 percent to $0.35, excluding expenses of $1.7 million (or $0.06 per share) related to the previously announced merger with Equifax, Inc., compared to $0.26 per diluted share a year...
- Research articles 2007-05-09
- MASSBANK Corp. Reports 7.9% Increase in Earnings Per Share for the First Quarter 2006
- READING, Mass. -- MASSBANK Corp. (NASDAQ - MASB), the Holding Company for MASSBANK, today reported net income of $1,810,000 or $0.41 in diluted earnings per share for the first quarter 2006, compared with net income of $1,694,000 or $0.38 in diluted earnings per share in the first quarter of 2005....
- Research articles 2006-04-18
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