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1 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 -
2 чистая прибыль на акцию
1) General subject: earning per share2) Accounting: net earnings per common share (см. earnings per share ratio), net income per share (см. earnings per share ratio - прибыль на акцию)3) Stock Exchange: EPS4) Banking: earnings per share, BEPS, basic earning per share, basic earnings per common share, basic earnings per ordinary share, basic earnings per share5) Gold mining: net income per shareУниверсальный русско-английский словарь > чистая прибыль на акцию
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3 прибыль в расчёте на акцию
1) Accounting: EPS (earnings per share), earnings per share (сокр. EPS)2) Finances: per-share profit (англ. термин взят из репортажа агентства Bloomberg)3) Stock Exchange: income per share, profit per shareУниверсальный русско-английский словарь > прибыль в расчёте на акцию
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4 доход в расчёте на акцию
1) Economy: earnings per share2) Banking: earning per share, BEPS, basic earning per share, basic earnings per common share, basic earnings per ordinary share, basic earnings per share3) Business: EPS (earnings per share)4) EBRD: earnings per share (EPS)Универсальный русско-английский словарь > доход в расчёте на акцию
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5 доход на акцию
1) Economy: earnest per share, primary earnest per share2) Banking: earning per share, EPS, BEPS, basic earning per share, basic earnings per common share, basic earnings per ordinary share, basic earnings per share3) Business: earnings per share (EPS)4) EBRD: earnings per share (EPS) -
6 прибыль на акцию
1) Finances: dividend yield2) Stock Exchange: earnings for share, earnings per share (EPS)3) Banking: basic earnings per share (сокр. EPS; BEPS), earning per share, EPS, BEPS, basic earning per share, basic earnings per common share, basic earnings per ordinary share -
7 чистый доход на акцию
1) Economy: net operating earnest per shareУниверсальный русско-английский словарь > чистый доход на акцию
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8 базовая прибыль на акцию
1) General subject: (чистая прибыль, приходящаяся на одну обыкновенную акцию в обращении; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облигаций и привилегированных ак BEPS, (чистая прибыль, приходящаяся на одну обыкновенную акцию в обращении; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облигаций и привилегированных акц EPS, (чистая прибыль, приходящаяся на одну обыкновенную акцию в обращении; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облигаций и п basic earning per share, (чистая прибыль, приходящаяся на одну обыкновенную акцию в обращении; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облиг basic earnings per common share, (чистая прибыль, приходящаяся на одну обыкновенную акцию в обращении; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации обл basic earnings per ordinary share, (чистая прибыль, приходящаяся на одну обыкновенную акцию в обращении; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облигаций и basic earnings per share2) Finances: basic EPS3) Audit: basic earnings per share (Источник: Отчёт о прибылях и убытках (форма 2 по ОКУД))Универсальный русско-английский словарь > базовая прибыль на акцию
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9 чистая прибыль в расчёте на акцию
Универсальный русско-английский словарь > чистая прибыль в расчёте на акцию
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10 чистый доход в расчёте на акцию
Универсальный русско-английский словарь > чистый доход в расчёте на акцию
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11 базовая прибыль на акцию (чистая прибыль , приходящаяся на одну обыкновенную акцию в обращении ; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облиг
General subject: basic earnings per common shareУниверсальный русско-английский словарь > базовая прибыль на акцию (чистая прибыль , приходящаяся на одну обыкновенную акцию в обращении ; рассчитывается без учёта акций, которые могут быть выпущены в обращение при конвертации облиг
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12 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:.jpg)
P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
13 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
См. также в других словарях:
Basic Earnings Per Share — A rough measurement of the amount of a company’s profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities. Basic EPS is calculated as follows:… … Investment dictionary
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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 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
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
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