{"id":24455,"date":"2025-08-13T18:17:19","date_gmt":"2025-08-13T18:17:19","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-earnings-per-share-eps\/"},"modified":"2025-08-14T07:54:39","modified_gmt":"2025-08-14T07:54:39","slug":"lesson-9-earnings-per-share-eps","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-earnings-per-share-eps\/","title":{"rendered":"Lesson 9: EARNINGS PER SHARE (EPS)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24455\" class=\"elementor elementor-24455\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d203810 e-con-full e-flex e-con e-parent\" data-id=\"d203810\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c3d6853 e-con-full e-flex e-con e-child\" data-id=\"c3d6853\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f73a81c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"f73a81c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5180d2c e-con-full e-flex e-con e-child\" data-id=\"5180d2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c82c08d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"c82c08d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 9: Financial Statement Analysis\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba4a163 e-flex e-con-boxed e-con e-parent\" data-id=\"ba4a163\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-adc55cf exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"adc55cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">EARNINGS PER SHARE (EPS)\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-384a8e5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"384a8e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Earnings per share (EPS) is a measure of the net income earned on each share of common stock.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c06c50a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"c06c50a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"561\" height=\"76\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS1.png\" class=\"attachment-large size-large wp-image-24629\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS1.png 561w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS1-300x41.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS1-18x2.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS1-220x30.png 220w\" sizes=\"(max-width: 561px) 100vw, 561px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5da1ab exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"a5da1ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">It is computed by dividing net income less preferred dividends by the number of weighted-average common shares outstanding during the year.,<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a787338 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"a787338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img 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loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"293\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3.png\" class=\"attachment-large size-large wp-image-24631\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3.png 776w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3-600x266.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3-300x133.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3-768x340.png 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3-18x8.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/EPS3-113x50.png 113w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24455","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 9: EARNINGS PER SHARE (EPS) - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-earnings-per-share-eps\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: EARNINGS PER SHARE (EPS) - Certifeka-edu\" \/>\n<meta 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