Primary Earnings per Share

Complex Capital Structure
A financial structure with stock outstanding that has potential for dilution, requiring a dual presentation of earnings per share by showing primary earnings per common share and fully diluted earnings per common share.
Primary Earnings Per Share (EPS)
Primary Earnings Per Share (EPS) is a commonly used metric in financial analysis that measures the profitability of a company by indicating how much profit has been allocated per outstanding share of common stock.

Accounting Terms Lexicon

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