Finance Calculator

Earnings Per Share Calculator

Convert company net income into earnings attributable to each outstanding share.

Enter income and shares

Use net income for the period and basic weighted-average shares outstanding.

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About this calculator

How to use Earnings Per Share Calculator, plus the formulas and logic behind the results.

Tool description

Basic EPS = net income ÷ shares outstanding. Diluted EPS would also consider convertibles and options—this tool focuses on the basic ratio.

How to use

  1. Enter net income (can be negative for a loss).
  2. Enter shares outstanding for the same period.
  3. Select Calculate to view EPS.
  4. Compare EPS across periods with care—share count changes matter.

Formulas & reference

  • EPS = Net income ÷ Shares outstanding

EPS notes

  • Basic vs diluted EPS differ
  • Share buybacks raise EPS if income holds
  • One-time items can distort EPS
  • Educational basic EPS only

Calculation logic

Net income is divided by positive shares outstanding. Negative income yields negative EPS (loss per share).

Preferred dividends are not subtracted here; adjust net income first if you need income available to common.

Earnings Per Share Calculator FAQ

Common questions about the calculation and how to interpret the estimate.

What is EPS?

Earnings per share shows how much profit is attributable to each share of stock.

How is basic EPS calculated?

Divide net income by the weighted-average shares outstanding.

Can EPS be negative?

Yes—that indicates a net loss on a per-share basis.

Is this diluted EPS?

No. Diluted EPS would include potential share dilution from convertibles and options.

Should preferred dividends be removed?

For EPS available to common shareholders, subtract preferred dividends from net income first.

Which share count should I use?

Prefer weighted-average shares for the reporting period when available.