earnings per share (EPS)


earnings per share (EPS)

фр. bénéfice par action (BPA)

исп. utilidades por acción

прибыль на акцию (обыкновенную. — Перев .)

Прибыль корпорации, разделенная на количество выпущенных в обращение акций.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "earnings per share (EPS)" в других словарях:

  • 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

  • Earnings per Share (EPS) — Gewinn je Aktie. Die EPS werden aus Jahresabschlussdaten abgeleitet und stellen eine besondere Form der Kennzahl Eigenkapitalrentabilität dar. Berechnet werden sie alsEPS = Jahresergebnis / Anzahl der residualanspruchsberechtigten Aktien.Die EPS… …   Lexikon der Economics

  • Earnings per share (EPS) — EPS, as it is called, is a company s profit divided by its number of outstanding shares. If a company earned $2 million in one year had 2 million shares of stock outstanding, its EPS would be $1 per share. The company often uses a weighted… …   Financial and business terms

  • Primary Earnings Per Share (EPS) — One of two methods for categorizing shares outstanding. The other method is fully diluted earnings per share (EPS). The term basic EPS is more commonly used instead of primary EPS. Basic EPS is the simpler method to categorize outstanding shares …   Investment dictionary

  • earnings per share — ( EPS) A company s profit divided by its number of common outstanding shares. If a company earning $2 million in one year had 2 million common shares of stock outstanding, its EPS would be $1 per share. In calculating EPS, the company often uses… …   Financial and business terms

  • earnings per share — (EPS) The net profit attributable to ordinary shareholders divided by weighted average number of ordinary shares in issue. A fully diluted EPS calculation means that the figure is adjusted to take account of shares that will be issued under… …   Law dictionary

  • earnings per share — EPS *Net income accruing to a corporation’s stockholders, expressed in terms of individual shares of ownership. The earnings per share (EPS) is calculated by dividing net income by *common stock. In practice, this basic calculation can require… …   Auditor's dictionary

  • Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Earnings per share — Der Gewinn je Aktie (englisch Earnings per Share, EPS) ist eine Kennzahl zur Beurteilung der Ertragskraft einer Aktiengesellschaft. Für die Ermittlung dieser Kennzahl wird der Konzernjahresüberschuss des Unternehmens (im untersuchten Zeitraum)… …   Deutsch Wikipedia

  • earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …   Accounting dictionary

  • earnings per share — eps The profit in pence attributable to each ordinary share in a company, based on the consolidated profit for the period, after deducting minority interests and preference share dividends. This profit figure is divided by the weighted average… …   Big dictionary of business and management


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