earnings per share (EPS)
The EPS is calculated by dividing the earnings ( pre-tax profits) by the number of shares in issue. This is one of the key ratios that is used in the valuation of shares as it expresses the amount of profit a company manages to make per share.
earnings per share (EPS)
The earnings of a corporation, also known as net income or net profit, divided by the number of shares outstanding. NYSE Euronext Glossary

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abbreviation for earnings per share

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   Earnings Per Share. These are net profits divided by the number of ordinary shares outstanding. A company which earned an attributable profit of £10 million in the previous financial year and with two million shares outstanding has an EPS of five pounds.
   Historical or trailing EPS are earnings per share for the last available financial year or quarter. Forecast EPS are earnings as forecast by analysts. A consensus forecast is an average or median figure derived from several individual forecasts. EPS is a key component of the Price/Earning ratio.
   Formula: Net Profit/Shares Outstanding Example
   In the last complete financial year The Old Rope Corporation earned a net profit of £64 million. At the end of the year it had 350 million shares outstanding.
   Old Rope's EPS = £64 million / 350 million shares = £0.183 or 18.3 pence per share.
   The consensus forecast for net profit this year is £72 million, which divided by 350 million shares produces a forecast EPS of 20.5 pence.
   The consensus forecast for net profit the following year is £85 million producing a forecast EPS of 24.3 pence.
   ► See also P/E Ratio.

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EPS UK US noun [plural] (US also eps) ACCOUNTING
ABBREVIATION for EARNINGS PER SHARE(Cf. ↑earnings per share)

Financial and business terms. 2012.

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