18+ Earnings Per Share Formula Example Images. Earnings per share formula example. The numerator is the net income available for common stockholders (i.e., net income less preferred dividend) and the denominator is the average number of shares of common stock outstanding during the year.
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Generally speaking, rising eps is a positive sign and. The formula for earnings per share, or eps, is a company's net income expressed on a per share basis. During the year, a company may Earnings per share (eps) is the portion of a company's profit allocated to each outstanding share of common stock.