EPS Calculator — Earnings Per Share
EPS (Earnings Per Share) is the single most-cited profitability metric for public companies. Enter net income, preferred dividends, weighted average share counts and (optionally) the stock price to get basic EPS, diluted EPS and the P/E ratio instantly.
Earnings per common share (basic — no dilution)
$4,8
Basic EPSEarnings to common
96%
Preferred dividends
4%
- 1
Earnings available to common
5.000.000 − 200.000 = 4.800.000Preferred shareholders are paid first; only the remainder belongs to common stockholders. - 2
Basic EPS
4.800.000 ÷ 1.000.000 = 4,80
Como esta calculadora funciona?
Basic EPS = (Net Income − Preferred Dividends) ÷ Weighted Average Basic Shares. Diluted EPS widens the denominator to include potential shares from options and convertibles. Divide the stock price by EPS to get the P/E ratio. EPS is the foundational per-share profitability metric used in equity valuation.
Fórmula
How this is calculated
EPS starts from the income available to ordinary (common) shareholders: net income minus any dividends owed to preferred shareholders, who have a prior claim on earnings. Dividing that figure by the weighted average number of common shares outstanding during the reporting period gives basic EPS — weighted average because the share count changes whenever the company issues or buys back stock.
Diluted EPS goes further: it asks "what would EPS be if every instrument that could become a share actually did?" Stock options, warrants and convertible bonds can all increase the share count. If they are "in the money" (conversion would increase shares but not raise proportionate earnings), they are included in the diluted denominator. Diluted EPS is always ≤ basic EPS and is the conservative figure that analysts favour for valuation.
The P/E ratio divides the current stock price by basic EPS to show how many years of current earnings the market is paying for a share. A high P/E can reflect growth expectations or overvaluation; a low P/E can signal value or deteriorating prospects — it must be interpreted relative to industry peers and historical averages.
Perguntas frequentes
Basic EPS uses only actual shares outstanding. Diluted EPS includes all potential shares from options, warrants and convertibles that could dilute earnings, giving a more conservative view. Analysts and financial statements always report both.
Preferred shareholders receive their fixed dividend before common shareholders participate in earnings. EPS measures what is attributable to common (ordinary) stockholders, so preferred dividends are deducted from net income first.
Higher EPS means more earnings per share, but it must be read in context. A company can inflate EPS by buying back shares (reducing the denominator) without actually growing profits. Always compare EPS trends over time and alongside revenue and free cash flow growth.
Também conhecido como
TG we-Calculate Editorial Team. (2026). EPS Calculator — Earnings Per Share [Online calculator]. TG we-Calculate. https://we-calculate.com/pt/calculator/eps-calculator
TG we-Calculate Editorial Team. "EPS Calculator — Earnings Per Share." TG we-Calculate. 2026. https://we-calculate.com/pt/calculator/eps-calculator.
TG we-Calculate Editorial Team, "EPS Calculator — Earnings Per Share," TG we-Calculate, 2026. [Online]. Available: https://we-calculate.com/pt/calculator/eps-calculator
@misc{wecalculate_eps_calculator, title = {EPS Calculator — Earnings Per Share}, author = {{TG we-Calculate Editorial Team}}, howpublished = {\url{https://we-calculate.com/pt/calculator/eps-calculator}}, year = {2026}, note = {TG we-Calculate} }
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