Irish Calculators
Business

Basic Earnings per Share Calculator

Find basic earnings per share using attributable profit, relevant preferred dividends and weighted average ordinary shares. The calculation excludes diluted instruments and should not deduct a dividend already removed from profit.

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Your numbers

Use a time-weighted denominator for shares issued or repurchased during the period.
Your figures stay on this device.

How the calculation works

Basic earnings per share expresses the period's profit available to ordinary shareholders per weighted average ordinary share. It keeps the profit allocation and share denominator visible, including when the period produces a loss rather than positive earnings.

Basic EPS = (profit attributable to the parent − relevant preferred dividends) / weighted average ordinary shares.

  1. Establish ordinary-shareholder profit

    Start from the selected parent-profit figure and remove the relevant preferred dividends once. The resulting amount is the numerator used for basic EPS.

  2. Match the share denominator to time

    Changes in ordinary shares during the period require a weighted average prepared on the appropriate basis. This tool accepts that denominator; it does not reconstruct a share register.

  3. Divide profit by weighted shares

    The calculator divides the ordinary-shareholder amount by the share count. It preserves a negative numerator, producing a negative EPS rather than replacing a loss with zero.

Worked example: Positive earnings

Sample inputs demonstrate the method. They are not a forecast or product offer.

In the first example, €100,000 of parent profit is reduced by €10,000 of relevant preferred dividends. The remaining €90,000 divided by 30,000 weighted average ordinary shares gives basic EPS of €3.

Profit attributable to the parent
100000
Preferred dividends included in that profit
10000
Weighted average ordinary shares
30000

Expected result

Basic EPS
€3.00
Worked example: Loss

Sample inputs demonstrate the method. They are not a forecast or product offer.

Profit attributable to the parent
-12000
Preferred dividends included in that profit
0
Weighted average ordinary shares
4000

Expected result

Basic EPS
-€3.00

Understanding your result

The result is an amount per ordinary share for the period entered. It is not the share price, a dividend payable or a valuation of the business, and changing the share count can change EPS without changing total profit.

This model covers basic EPS using a supplied weighted denominator. Diluted EPS, complex participating rights and restatements require additional analysis; a simple result here should not be treated as completion of every reporting requirement.

Questions you might have

Can EPS be negative?

Yes. A loss attributable to ordinary shareholders produces negative EPS; this tool preserves that loss.

Choosing the right inputs

Profit attributable to the parent
Enter profit attributable to the parent on the basis described by the field. If your starting figure already excludes the relevant preferred dividends, avoid deducting them a second time.
Preferred dividends included in that profit
Enter only the preferred-dividend deduction still required from the profit supplied. Use zero when that deduction is already reflected in the starting figure.
Weighted average ordinary shares
Supply the weighted average ordinary shares for the same period, not automatically the closing share count. The denominator must be positive.

Common mistakes to avoid

  • Do not use a reporting-date share count when significant share changes make it different from the period's weighted average.
  • Do not deduct preferred dividends twice or substitute total revenue for profit.

Assumptions to check

  • Use amounts in one currency and one reporting period. Results are labelled EUR; the arithmetic also works for another consistent currency.
  • This is basic EPS. Dilutive instruments, restatements and complex participating rights need a separate IAS 33 analysis.
  • Do not deduct preferred dividends again if the profit input already excludes them.

Sources and method

Read our calculation and testing approach.