Earnings per share is an indicator for assessing the profitability of a company that needs to be published in both the IAS/IFRS and U.S. GAAP for publicly traded companies. This figure represents a special form of equity associated with Business Registration in Singapore.
For the calculation of this ratio consolidated net income of the company is divided by the average – weighted number of outstanding shares during the period. Determination in various classes of shares. (For example, for common and preferred shares) if dividends are paid different for different classes of shares.
The share of undistributed net income is the share of net income, which is devolved to the relevant class of shares of the profit distribution rules. Value of the company or enterprise value (and Entity Value, Firm Value or Value Units) is designated as part of a company valuation of the estimated or calculated value of a company, regardless of its financing.
