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Earnings Per Share

Earnings Per Share

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Published by mshauib
EPS
EPS

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Published by: mshauib on Nov 16, 2009
Copyright:Attribution Non-commercial

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11/03/2012

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11
Earnings per ShareEarnings per Share
EPS is used particularly by investors andEPS is used particularly by investors andanalysts to assess the performance of aanalysts to assess the performance of acompany over a period of time , and to comparecompany over a period of time , and to comparethe performance of a company with that of other the performance of a company with that of other companiescompaniesIt is a more reliable measure than profit aloneIt is a more reliable measure than profit aloneIt is used to calculate the P/E ratioIt is used to calculate the P/E ratio(Price/Earnings)(Price/Earnings)Need for a standardised approachNeed for a standardised approach
SSAP 3 andSSAP 3 andFRS 15FRS 15
 
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FRS 14FRS 14
Defines Basic Earnings per Share asDefines Basic Earnings per Share as
The net profit or loss attributable to ordinaryThe net profit or loss attributable to ordinaryshares after deducting dividends and other shares after deducting dividends and other appropriations in respect of non-equity shares,appropriations in respect of non-equity shares,divided by the weighted average number of divided by the weighted average number of ordinary shares outstanding in a period.ordinary shares outstanding in a period.EarningsEarning
 
s
Basic EPS = No of Issued Ordinary SharesBasic EPS = No of Issued Ordinary Shares
 
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EPSEPS
Numerator Numerator The earnings available to the ordinaryThe earnings available to the ordinaryshares are:shares are:Net profit after tax,interest, minority interest,Net profit after tax,interest, minority interest,dividends on other classes of shares anddividends on other classes of shares andexceptional & extraordinary items.exceptional & extraordinary items.

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