Earnings Per Share Calculator

Background.

A reader arrives at Earnings Per Share Calculator to calculate basic EPS after preferred dividends using weighted-average common shares. Basic EPS allocates income available to common holders across shares outstanding during the period. For that reason, this page names its convention as “basic EPS = (net income − preferred dividends) ÷ weighted-average common shares.”

The editable entries are net income available to all shareholders, preferred dividends, weighted-average common shares. Use values from the document or measurement that governs this earnings per share question; the defaults are only the worked fixture below. Before relying on the number, check this earnings per share boundary: dilutive options, convertibles, participating securities, stock splits and continuing-operations presentation require diluted-EPS rules.

U.S. SEC, Beginners' Guide to Financial Statements; income-statement and balance-sheet relationships documents the convention or governing rule used here. The earnings per share output is a transparent scenario under those facts: it does not manufacture an unentered market price, professional determination, carrier quote, legal eligibility finding or locally adopted code value.

What is earnings per share calculator?

Earnings Per Share is the relationship behind this decision: basic EPS allocates income available to common holders across shares outstanding during the period. On this page it means basic EPS = (net income − preferred dividends) ÷ weighted-average common shares. Dilutive options, convertibles, participating securities, stock splits and continuing-operations presentation require diluted-EPS rules; that is the line between the reported quantity and a broader business finance analysis.

How to use this calculator.

1. 01Confirm that “basic EPS = (net income − preferred dividends) ÷ weighted-average common shares” matches the earnings per share convention you need.
2. 02Replace the fixture values for net income available to all shareholders, preferred dividends, weighted-average common shares with dated values from the governing record.
3. 03Keep all currencies, measurement units and time periods on the same basis before calculating.
4. 04Read basic earnings per share together with this boundary: Dilutive options, convertibles, participating securities, stock splits and continuing-operations presentation require diluted-EPS rules.

The formula.

The calculation uses basic EPS = (net income − preferred dividends) ÷ weighted-average common shares. In this earnings per share model, the entered terms are net income available to all shareholders, preferred dividends, weighted-average common shares. Basic EPS allocates income available to common holders across shares outstanding during the period, which is why the relationship is presented under this name rather than as a universal alternative. Dilutive options, convertibles, participating securities, stock splits and continuing-operations presentation require diluted-EPS rules. Calculations keep full decimal precision through the relationship and round only the returned display values.

A worked example.

Frequently asked questions.

References& sources.

1. [1]U.S. SEC, Beginners' Guide to Financial Statements; income-statement and balance-sheet relationships. Retrieved 2026-08-07. access: open unless marked otherwise.
2. [2]U.S. Securities and Exchange Commission. Investor.gov glossary: Earnings per share (EPS). Retrieved 2026-08-07. independence: primary; access: open.
3. [3]Financial Accounting Standards Board. Accounting Standards Codification. Retrieved 2026-08-07. independence: primary; access: open.
4. [4]U.S. Securities and Exchange Commission. Investor.gov glossary: Stock splits. Retrieved 2026-08-07. independence: primary; access: open.
5. [5]Financial Accounting Standards Board. ASC Topic 260, Earnings per Share — the U.S. GAAP standard governing basic and diluted EPS. independence: primary; access: gated. (PAYWALL)