Define: Earnings Per Share

UK Accounting Glossary

Definition: Earnings Per Share


Quick Summary of Earnings Per Share


Calculated as earnings for ordinary shareholders divided by the number of shares which have been issued by the company.



What is the dictionary definition of Earnings Per Share?

Dictionary Definition


Earnings per share is a company’s profit divided by the number of common stock shares it has outstanding. EPS shows how much money a company makes for each share of its stock. A higher EPS indicates more value because investors will pay more for a company with higher profits.


Full Definition of Earnings Per Share





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Earnings Per Share. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/earnings-per-share/ (accessed: July 22, 2019).
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Earnings Per Share. PayrollHeaven.com. Retrieved July 22, 2019, from PayrollHeaven.com website: https://payrollheaven.com/define/earnings-per-share/

Definition Sources


Definitions for Earnings Per Share are sourced/syndicated from:

  • Oxford Dictionary Of Economics
  • BusinessDictionary.com
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 23rd December 2018.