More terms
Earnings per share
Net income attributable to each outstanding common share; diluted EPS also reflects common-share equivalents from potentially convertible or exercisable securities.
What traders should verify
For Earnings per share, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Earnings per share is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.