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Whipsaw Glossary

Currently viewing the definition of: Income Statement
 
 
 The income statement is also referred to as the Profit & Loss. 
 


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    • Earnings Per Share
      earnings per share = earnings / average number of ordinary shares A key ratio that shows an investors return per share. It is an easy ratio to use to compare different companies or holdings within a portfolio. However you must be consistent in determining what constitutes earnings. One option is to take profit after tax. Alternatively earnings could be adjusted for any exceptional gains and losses.