Pre-tax earnings divided by the number of shares entitled to a variable dividend. This ratio, when used as an indicator of the long-term growth potential of a company, should be compared with other indicators of a firm’s performance, including...

Earnings per share (EPS) are the earnings returned on the initial investment amount. In the US, the Financial Accounting Standards Board (FASB) requires companies' income statements to report EPS for each of the major categories of the income statement:...