один из коэффициентов рентабельности (profitability ratios). Рассчитывается как отношение чистой прибыли после уплаты налогов и дивидендов по привилегированным акциям к средневзвешенному числу циркулирующих акций (outstanding ordinary shares). Также net earnings per common share; net income per share
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… … Investment dictionary
Diluted Earnings Per Share — (diluted EPS) is a company s earnings per share (EPS) calculated using fully diluted shares outstanding (i.e. including the impact of stock option grants and convertible bonds). Diluted EPS indicates a worst case scenario, one in which everyone… … Wikipedia
Diluted earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
headline earnings per share — A form of earnings per share information provided by the Institute of Investment Management and Research. The Institute figure includes all the trading profits and losses for the year, including interest and profits and losses from operations… … Accounting dictionary
Earnings yield — is the quotient of earnings per share divided by the share price. It is the reciprocal of the P/E ratio the E/P or the EPS.The earnings yield is quoted as a percentage, allowing an easy comparison to going bond rates.ApplicationsThe earnings… … Wikipedia
per — [pə, pɜː ǁ pər, pɜːr] preposition 1. for each: • an average beef cattle price of $74.20 per hundred pounds • The price tag is $1500 per square foot of retail space. • Earnings per share rose 12% to 31.3 pence. • The Japanese have in recent years… … Financial and business terms
PER — FINANCE abbreviation for price earnings ratio * * * ► See P/E Ratio. * * * UK per UK US strong /pɜːr/ weak /pər/ preposition ► used when talking about prices, rates, etc … Financial and business terms
earnings yield — The ratio of earnings per share, after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the price earnings ratio. It is the total twelve months earnings divided by number of outstanding… … Financial and business terms
Earnings yield — The ratio of earnings per share after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the price/earnings ratio. It s the Total Twelve Months earnings divided by number of outstanding… … Financial and business terms
Earnings growth — In investments, earnings growth refers to the annual rate of growth of earnings. When the dividend payout ratio is same, the dividend growth rate is equal to the earnings growth rate.Earnings growth rate is a key value that is needed when the DCF … Wikipedia
