Basic earnings per share

Financial ratio analysis - performance ratios.

(Basic EPS).

Basic earnings per share means earnings per share calculated before taking account of any potential dilution.

Contrasted with diluted earnings per share.

Relevant accounting standards include IAS 33 and Section 1 of FRS 102.

See also

• Diluted earnings per share
• Dilution
• Earnings per share (EPS)
• Financial ratio
• FRS 102
• IAS 33
• Performance ratio
• Ratio analysis