Key figures from a company's income statement for the year ended 31 December 20X2 include:
$
Profit before tax
1,000,000
Tax
200,000
Non-controlling interest
100,000
Preference dividend
20,000
Ordinary dividend
55,000
The weighted average number of shares were 1,278,376
What is the EPS for the year ended 31 December 20X2?
The correct answer is: 53.2c.
Year ended 31 December 20X2
EPS
Profit for the year $1,000,000 – 200,000 – 100,000 – 20,000 = $680,000
680,000/1,278,376 = 53.2c
EPS is calculated using the weighted average number of ordinary shares in issue during the year.
Profits are calculated after tax, NCI and preference dividends (ie. on what is available for the ordinary shareholder).
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