Earnings Per Share (EPS) is a commonly used metric in financial analysis to measure the profitability of a company by dividing its net income by the number of outstanding shares of common stock.
Issued and outstanding shares are shares of a corporation that have been authorized in the corporate charter, issued, and are currently held by shareholders. These shares represent the capital invested by the firm's shareholders and owners.
Outstanding shares represent the total number of a company's shares that are currently held by all its shareholders, including share blocks held by institutional investors and restricted shares owned by the company’s officers and insiders.
Shares outstanding, also known as outstanding shares, refer to a company's issued share capital less any shares that have been repurchased by the company. This includes shares not available to the general public, such as those held by company officers or reserved under employee share incentive schemes.
