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 formulas

Variables

EPSnEarnings per share (dimensionless)
NINet Incom (dimensionless)
DprPreffered Dividends (dimensionless)
ACSAverage common shares (dimensionless)