| Line 1: | Line 1: | ||
{{this}} is the monetary value of earnings per outstanding share of common stock for a company. | {{this}} is the monetary value of earnings per outstanding share of common stock for a company. | ||
===Calculation=== | ===Calculation=== | ||
| + | Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating {{this}}. | ||
{{math|{{this}}|{{frac|Profit – Preferred Dividends|Weighted Average Common Shares|}}}} | {{math|{{this}}|{{frac|Profit – Preferred Dividends|Weighted Average Common Shares|}}}} | ||
where: | where: | ||
Earnings per Share is the monetary value of earnings per outstanding share of common stock for a company.
Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating Earnings per Share.
| Earnings per Share | |||
| = |
| ||
where:
Unit of measure: Currency
| ID | Name | Clear | x |
|---|---|---|---|
| Depreciation | Depreciation | Depreciation | |
| IAS32 | IAS 32 Presentation | IAS32 | |
| IAS33 | IAS 33 Earnings per Share | IAS33 |