Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

earnings per share

Corporations. A measure of corporate value by which the corporation's net income is divided by the number of outstanding shares of common stock. ( Investors benefit from calculating a corporation's earnings per share, because it helps the investor determine the fair market value of the corporation's stock. - Abbr. EPS.

fully diluted earnings per share

A corporation's net income - assuming that all convertible securities had been transferred to common equity and all stock options had been exercised - divided by the number of shares of the corporation's outstanding common stock.

fully diluted earnings per share.

See EARN. INGS PER SHARE.