Financials

EPS, basic

Earnings per share calculated using basic weighted average shares.

What it means

Basic EPS divides earnings available to common shareholders by basic weighted average shares. It excludes potential shares from options, awards, or convertibles that may appear in diluted EPS.

Example

If net income is $100 million and basic weighted shares are 50 million, basic EPS is $2.00.

What not to infer

Basic EPS can miss potential dilution and should be read with diluted EPS.