basic earnings per share

basic earnings per share definition - business

basic earnings per share

Net income less preferred stock dividends during a given period, divided by the average number of shares of common stock outstanding during that period. Compare diluted earnings per share. See also dual presentation.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

Comments
Improve this definition.
Do you have more to add? Share your linguistic knowledge or observation.
/Register to save your comments.