Accounting Share · Profit, pricing & growth
Basic Earnings per Share Calculator
Calculate a simplified basic EPS after deducting the relevant preferred dividend adjustment from the supplied income figure.
The interactive calculator requires JavaScript. The formula and worked example below remain available.
01 / Enter your figures
Make the numbers yours.
Use one currency and consistent time periods. Amounts are shown in your input currency units; no currency conversion is performed.
02 / See the working
Your calculation
Enter your figures, then choose Calculate. Or load the worked example.
03 / Understand the method
Formula and method
(Net income − Relevant preferred dividends) ÷ Weighted-average common shares
Calculate a simplified basic EPS after deducting the relevant preferred dividend adjustment from the supplied income figure.
How to use this calculator
- Collect the figures for the same entity, currency and reporting period.
- Enter each input using its label and unit. For percentages, enter 15 to mean 15%.
- Choose Calculate, inspect the breakdown and compare the result with your assumptions.
- Change one input to explore a scenario. Recalculate after edits; display rounding does not round the underlying calculation.
Inputs at a glance
- Net income attributable before preferred dividends: May be positive, zero or negative; the sign changes its effect in the displayed formula.
- Preferred dividend adjustment: A nonnegative numeric input in the units specified by the label.
- Weighted-average common shares: A nonnegative numeric input in the units specified by the label.
Worked example
Follow one calculation.
- Net income attributable before preferred dividends
- 120000
- Preferred dividend adjustment
- 20000
- Weighted-average common shares
- 50000
- Calculated result
- 2 per share
Load this example in the interactive form to inspect the intermediate amounts.
Assumptions and interpretation
Use weighted-average shares adjusted appropriately for splits and similar events. Participating securities, detailed cumulative-dividend rules and diluted EPS require additional analysis.
The output is a model based on the figures entered. Check source records and use the accounting or contractual definitions relevant to your task before relying on a result.
Questions about this tool
What does the basic earnings per share calculation measure?
Calculate a simplified basic EPS after deducting the relevant preferred dividend adjustment from the supplied income figure.
Which assumptions can change the result?
Use weighted-average shares adjusted appropriately for splits and similar events. Participating securities, detailed cumulative-dividend rules and diluted EPS require additional analysis.
Why can displayed totals differ slightly from my spreadsheet?
Calculations use the unrounded input values. Only the display is rounded. Use four or six decimal places to inspect small differences, and check the timing, sign conventions and rounding policy in your spreadsheet.
Reference and further learning
Financial accounting reference. These original learning examples apply the displayed formula; the reference does not certify or endorse this calculator.
Look up an accounting term · Practise with accounting questions
Formula and worked example checked 4 November 2026. Calculations run in your browser without sending the entered figures to Accounting Share. Report a calculation issue with the tool name, example inputs and expected result; avoid sharing confidential records.
