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Dictionary by pitch.dog
Revenue, costs & profit · Working

Basic EPS

Also called: basic earnings per share

ELI5

Earnings per share calculated using the weighted average ordinary shares outstanding.

Used in conversation

“Compare basic EPS with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Basic EPS” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.