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1 EPS
abbr. Gen Mgtearnings per share -
2 earnings per share
Fina financial ratio that measures the portion of a company’s profit allocated to each outstanding share of common stock. It is the most basic measure of the value of a share, and also is the basis for calculating several other important investment ratios.EXAMPLEEPS is calculated by subtracting the total value of any preferred stock from net income (earnings) for the period in question, then dividing the resulting figure by the number of shares outstanding during that period.Net income – Dividends on any preferred stock/Average number of shares outstandingCompanies usually use a weighted average number of shares outstanding over the reporting period, but shares outstanding can either be “primary” or “fully diluted.” Primary EPS is calculated using the number of shares that are currently held by investors in the market and able to be traded. Diluted EPS is the result of a complex calculation that determines how many shares would be outstanding if all exercisable warrants and options were converted into shares at the end of a quarter.Suppose, for example, that a company has granted a large number of share options to employees. If these options are capable of being exercised in the near future, that could significantly alter the number of shares in issue and thus the EPS–even though the net income is the same. Often in such cases, the company might quote the EPS on the existing shares and the fully diluted version.Abbr. EPS -
3 price-earnings ratio
Fina company’s share price divided by earnings per share (EPS).EXAMPLEWhile EPS is an actual amount of money, usually expressed in cents per share, the P/E ratio has no units, it is just a number. Thus if a quoted company has a share price of $100 and EPS of $12 for the last published year, then it has a historical P/E of 8.3. If analysts are forecasting for the next year EPS of, say, $14 then the forecast P/E is 7.1.The P/E ratio is predominantly useful in comparisons with other shares rather than in isolation. For example, if the average P/E in the market is 20, there will be many shares with P/Es well above and well below this, for a variety of reasons. Similarly, in a particular sector, the P/Es will frequently vary from the sector average, even though the constituent companies may all be engaged in similar businesses. The reason is that even two businesses doing the same thing will not always be doing it as profitably as each other. One may be far more efficient, as demonstrated by a history of rising EPS compared with the flat EPS picture of the other over a series of years, and the market might recognize this by awarding the more profitable share a higher P/E.
См. также в других словарях:
EPS — or Eps may refer to:EPSComputers and technology* Electric power steering, a type of power steering system used in cars * Entry Level Power Supply Specification, an alternative to ATX Power Supply Units for computers * Electronic Payment Services … Wikipedia
Eps — Saltar a navegación, búsqueda No debe confundirse con EPS. Eps País … Wikipedia Español
EPS — EPS: 1) Abk. für Erscheinungspotentialspektroskopie (↑ Auftrittspotential) 2) früheres DIN Kurzzeichen (statt PS E) für verschäumtes (expandiertes) Polystyrol. * * * EPS [Abk. für … Universal-Lexikon
EPS — Saltar a navegación, búsqueda No debe confundirse con Eps. El acrónimo EPS puede referirse a: el formato de archivo gráfico PostScript encapsulado el Ejército Popular Sandinista de Nicaragua. Entidad Promotora de Salud de Colombia (Ver:Salud en… … Wikipedia Español
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EPS — † Catholic Encyclopedia ► Ecclesiastical Abbreviations ► Abbreviation in general use, chiefly Ecclesiastical Episcopus ( Bishop ) The Catholic Encyclopedia, Volume VIII. New York: Robert Appleton Company. Nihil Obstat … Catholic encyclopedia
EPS — See earnings per share. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
EPS — sigla [Informática] Sigla de Encapsulated Post Script, formato de arquivo utilizado para transferir informações de imagem em Post Script de um programa para outro … Dicionário da Língua Portuguesa
Eps — Pour les articles homonymes, voir EPS. 50° 27′ 20″ N 2° 17′ 48″ E … Wikipédia en Français
EPS — See: earnings per share 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… … Financial and business terms
.eps — Eine Encapsulated Postscript Datei (EPS Datei) ist eine Grafikdatei in der Seitenbeschreibungssprache PostScript, die besondere Anforderungen erfüllt, um das Einbinden in ein Dokument zu ermöglichen. Insbesondere beschreibt EPS im Gegensatz zu… … Deutsch Wikipedia
