Profit Allocation

Earnings Per Share (EPS)
Earnings Per Share (EPS) represents a portion of a company's profit allocated to each outstanding share of its common stock. It is a significant factor in evaluating a company's profitability and its stock outlook.
Net Income Per Share of Common Stock (EPS)
Net Income Per Share, also known as Earnings Per Share (EPS), is the amount of profit or earnings allocated to each share of common stock after all costs, taxes, depreciation, and possible losses have been deducted.
Profit Centre
A section or area of an organization to which revenue can be traced, together with the appropriate costs, so that profits can be ascribed to that area. Profit centres may be divisions, subsidiaries, or departments.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.