Basic earnings per share is calculated as:

net profit after preferred dividends / outstanding shares 

Basic EPS

[net income less preferred dividends] / (weighted average number of shares outstanding)

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.

Profit after tax and preference dividend for the year / Weighted average number of ordinary shares outstanding during the year

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EPS = (Net Profit - Preferred Dividends) / Weighted average no of share outstanding

BEPS is calculated as

(Net Profit - Preferred Dividends) / Weighted average no of share outstanding

Netincome -preferred dividends 

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Outstanding shares 

Net income ÷ Total number of capital stock shares = EPS

EPS = (Profit after Tax and Preferred Dividend) / No. of Shares Issued.

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earnings per share =

(net income less preferred dividends) / (weighted average number of shares outstanding)

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