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


Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Earnings Per Share. Payroll & Accounting Heaven Ltd. November 19, 2019
Chicago Manual of Style (CMS):
Earnings Per Share. Payroll & Accounting Heaven Ltd. (accessed: November 19, 2019).
American Psychological Association (APA):
Earnings Per Share. Retrieved November 19, 2019, from website:

Definition Sources

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