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

Earnings per share

Also called: EPS

ELI5

Profit attributable to ordinary shareholders divided by a weighted average share count under applicable rules.

Used in conversation

“The number is useful only if everyone calculates earnings per share the same way.”

Pitch context

You will see “Earnings per share” 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.

Connected terms

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.