earnings
41earnings per share — (EPS) The net profit attributable to ordinary shareholders divided by weighted average number of ordinary shares in issue. A fully diluted EPS calculation means that the figure is adjusted to take account of shares that will be issued under… …
42earnings before interest and tax — ˌearnings before ˌinterest and ˈtax abbreviation EBIT noun [plural] ACCOUNTING TAX a company s profits for a particular period of time, without counting interest payments on its debt and payment of tax: • Sales rose from A$6.4 billion to A$6.9… …
43earnings capitalization rate — UK US noun [C] STOCK MARKET ► EARNINGS CAPITALIZATION RATIO(Cf. ↑earnings capitalization ratio) …
44earnings capitalization ratio — UK US noun [C] (also earnings capitalization rate) STOCK MARKET ► a measure of the value of a share in the best possible conditions. It is calculated by dividing the expected annual earnings of a share by the present price of a share …
45earnings estimate — UK US noun [C] FINANCE ► a statement of the expected profits of a particular company over a particular period: »Analysts issue earnings estimates, giving earnings per share that the analyst believes a particular company will report in its next… …
46earnings potential — UK US noun [U] (also earning potential) ► WORKPLACE the amount of money that it is possible for you to make in your work: »The level of education attained has a huge impact on earnings potential. ► FINANCE the amount of money that it is possible… …
47earnings quality — UK US noun [U] (also quality of earnings) ACCOUNTING ► the degree to which a company s accounts accurately show income for that period, for example, by only including real sales made during that period, and not including income that may not be… …
48earnings restatement — UK US noun [C] (also restatement of earnings) FINANCE ► a statement about a company s profit and loss which has been changed, for example, because mistakes have been found: »The selloff followed an earnings restatement and an accounting scandal …
49Earnings before taxes — is the money retained by the firm before deducting the money to be paid for taxes. E.B.T includes the money paid for interest. Thus, it can be calculated by subtracting the interest from E.B.I.T (Earnings Before Interest and Taxes)E.B.T = E.B.I.T …
50earnings and profits, accumulated — n. Earnings and profits from previous years that have not yet been distributed as dividends. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …
