By Ziv Shay | Updated June 2026

Fact-checked for accuracy Reviewed by Ziv Shay Updated June 2026

Sources: IRS, SEC, Federal Reserve, U.S. Bureau of Labor Statistics & U.S. Census Bureau. See our editorial standards.

EPS (Earnings Per Share)

A company’s net profit divided by its number of outstanding shares — the profit attributable to each share.

UPDATED June 2026 — Definitions reviewed for accuracy

Definition: A company’s net profit divided by its number of outstanding shares — the profit attributable to each share.

Earnings per share distills a company’s profitability into a single per-share figure, making it easy to track over time and feed into other metrics like the P/E ratio. Rising EPS generally signals a healthier, more profitable business, which is why quarterly EPS announcements move stock prices.

Formula

How it’s calculated

EPS = (net income − preferred dividends) ÷ average outstanding shares.

Example

A company earning $10 million in net income with 5 million shares outstanding has an EPS of $2.00. If next year it earns $12.5 million with the same shares, EPS rises to $2.50.

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About the AuthorZiv Shay is a software engineer and fintech enthusiast based in Israel, building free financial tools since 2024. Learn more

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