Earnings Per Share (EPS)
Earnings Per Share (EPS) is a measure of a company's profitability on a per-share basis, calculated as net income attributable to common shareholders divided by the weighted-average number of common shares outstanding; it is reported in basic and diluted forms.
Example: During the quarter, Company Y reports net income attributable to common shareholders of $40 million and a weighted-average 32 million common shares, resulting in basic EPS of $1.25; when dilutive securities are included, diluted EPS is $1.20.
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