This Earnings per Share (EPS) template breaks down the calculation of the ratio. EPS is an important financial ratio and can be obtained by dividing the net earnings available to common shareholders by the average outstanding shares over a certain period of time.

Below are two versions of the earnings per share formula:

​EPS = (Net Income – Preferred Dividends) / End of period Shares Outstanding


EPS = (Net Income – Preferred Dividends) / Weighted Average Shares Outstanding

The EPS formula calculation is typically dependent on the financial instruments that compose the company’s capital structure. In this template we assume there are only common and preferred shares outstanding.

Reviews Add a review
No reviews yet

More From Corporate Finance Institute®

Browse our top rated business templates. See All
REIT Financial Model Template
This REIT financial model template acts as a guideline for modeling a real estate investment trust (REIT). This model will…
Energy Industry Comps Template Energy Industry Comps Template
This energy industry comps template provides a guideline and example of what a comparables universe would look like for a…
Financial Institution Dividend Discount Model
The financial institution dividend discount model uses future dividends to find the implied share price. This model is based on…
Loan Payment Calculator
The loan payment calculator allows users to determine the principal and interest payment each month until the full balance of…
DDM - Excel Dividend Discount Model Template
The dividend discount model template allows investors to value a company base on future dividend payments. This is based on…
Non-directional trading strategy template Non-directional Trading Strategies Template
The non-directional trading strategies template allow users to determine the profit when buying options. This template focuses on non-directional strategies…
See All