Earnings per share
Net income attributable to common shareholders divided by weighted-average shares.
Plain languagePractical exampleConnected reading
01
What is it?
Net income attributable to common shareholders divided by weighted-average shares.
02
Why does it matter?
It translates profit to a per-share basis and underpins ratios such as P/E.
03
How should it be read?
Check diluted shares, capital actions and one-off earnings.
04
Common mistake
Assuming new share issuance cannot dilute per-share results when total profit grows.
A simple example
Profit of 100 million over 50 million weighted shares gives EPS of 2.