Earnings per share (net income formula)
Description
Earnings per share is the monetary value of earnings per each outstanding share of a company’s common stock. In business, net income – also referred to as the bottom line, net profit, net pay or net earnings – is an entity’s income minus cost of goods sold, expenses and taxes for an accounting period.
Related formulasVariables
EPSn | Earnings per share (dimensionless) |
NI | Net Incom (dimensionless) |
Dpr | Preffered Dividends (dimensionless) |
ACS | Average common shares (dimensionless) |