earnings per share

earnings per share. Corporations. A measure of corporate value by which the corporation’s net income is divided by the number of outstanding shares of common stock. • Investors benefit from calculating a corporation’s earnings per share, because it helps the investor determine the fair market value of the corporation’s stock. — Abbr. EPS.

fully diluted earnings per share. A corporation’s net income — assuming that all convertible securities had been transferred to common equity and all stock options had been exercised — divided by the number of shares of the corporation’s outstanding common stock.

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词条贡献者

译者Terence，毕业于国内顶尖法学院，擅长翻译各种与复杂结构性融资相关的法律文件。