earnings
71Earnings Recast — The act of amending and re releasing a previously released earnings statement, with specified intent. Some of the most typical reasons for recasting earnings are to show the impact of a discontinued business or to separate out earnings related… …
72Earnings before interest and taxes — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
73Earnings Momentum — When corporate earnings per share (EPS) growth is accelerating or decelerating from the prior fiscal quarter or fiscal year. Earnings momentum typically coincides with accelerating revenues and/or expanding margins caused by increased sales, cost …
74Earnings yield — The ratio of earnings per share after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the price/earnings ratio. It s the Total Twelve Months earnings divided by number of outstanding… …
75Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… …
76Earnings Yield — The earnings per share for the most recent 12 month period divided by the current market price per share. The earnings yield (which is the inverse of the P/E ratio) shows the percentage of each dollar invested in the stock that was earned by the… …
77Earnings Estimate — An analyst s estimate for a company s future quarterly or annual earnings. Future earnings estimates are arguably the most important input when attempting to value a firm. By placing estimates on the earnings of a firm for certain periods… …
78Earnings Multiplier — An adjustment made to a company s P/E ratio that takes into account current interest rates. The earnings multiplier is used to discount future earnings, and allows investors to compare expected growth to an amount of money invested over the same… …
79Earnings Season — The months of the year in which a majority of quarterly corporate earnings are released to the public. Earnings season is generally accepted as the months immediately following the quarter ends of the year, which means that earnings seasons would …
80Earnings Surprise — When the earnings reported in a company s quarterly or annual report are above or below analysts earnings estimates. Company earnings are watched closely by many analysts and investors. When a positive earnings surprise occurs, share price will… …
