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Earnings per share

Earnings per Share = After Tax Income/Number of Shares in Circulation.

Earnings per share can be either based on most recent earnings ("trailing") or on forward looking earnings.

Example:

If a company is forecasting earnings after tax of $500,000 with 10,000,000 shares issued, earnings per share = 500,000/10,000,000 = $0.05 per share.



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Dividend Yield

Price Earnings Ratio