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{{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=== | ||
| − | {{math|{{this}}|{{frac| | + | Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating {{this}}. |
| + | {{math|{{this}}|{{frac|Net Income – Preferred Dividends|Weighted Average Common Shares|}}}} | ||
where: | where: | ||
| − | * | + | * Net Income = Sales minus [[Link::m:CO11]], Selling, General and Administrative Expenses, Operating Expenses, [[Link::t:Depreciation]], [[Link::t:Interest]], [[Link::t:Taxes]], and [[Link::m:CO13]] |
* Preferred Dividends = | * Preferred Dividends = | ||
* Weighted Average Common Shares | * Weighted Average Common Shares | ||
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 |