Earnings per share is a company’s total earnings divided by the total number of shares outstanding. It is calculated using annual earnings, usually after interest and taxes and after deducting the preference shares dividends, so as to compute the portion of total profit which is attributable to the ordinary shareholders. In this case, total earnings would be divided by the total number of ordinary shares outstanding.

Moreover, different accounting policies regarding the handling of new issue of ordinary shares, have led to the need of several computation approaches to the EPS ratio, in order to reflect in the best way possible the appropriate information for the users-stakeholders of the firm being analyzed. For this reason, there is the computation of the Basic EPS, the EPS Adjusted reflecting any bonus issue or rights issue or option/warrants exercise and the Diluted EPS – DEPS which reflects the convertible bonds or shares to ordinary shares (the approaches are being determined by the accounting policies in effect). Existing shareholders can look at the DEPS to see the effect on current profitability of commitments already entered into to issue ordinary shares in the future.

Apple Inc.(NASDAQ:AAPL)has the market capitalization of $ 627.42Band its EPS growth ratio for the past five years was 37.80%. The return on assets ratio of the Company was 17.80% while its return on investment ratio was 26.20%. Price to sales ratio was 3.47while 63% of stock was owned by Institutional investors. The Company earned $ 39.51Bin prior twelve months.

Western Refining, Inc.(NYSE:WNR) offered 27.70% EPS for prior five years. The company has 28.10% return on equity value while its ROI ratio was 16.10%. The company has $ 4.52B market capitalizations and the institutional ownership was 73%. Its price to book ratio was 2.94. Volatility of the stock was 3.92% for the week while for the month booked as 4.71%.

GrupoFinanciero Galicia S.A. (ADR)(NASDAQ:GGAL) has market capitalization of $ 2.12B. The Company has 1.02Bshares outstanding while EPS in next five years is expected to reach 45.30% while EPS growth in past 5 year was 28.70%.The Company’s price to sale ratio was 1.15while price to book ratio was 1.92.

Shire PLC (ADR)(NASDAQ:SHPG) has market capitalization of $ 39.30Bwhile its P/E ratio was 20.88. The company has the institutional ownership of 5% while the Beta factor, which is used riskiness of the security, was 0.70. The company’s EPS growth in prior 5 years was 50.60%. In the liquidity ratio analysis; current ratio was 1.20while debt to equity ratio was 0.17.

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