Basic earnings per share (Basic EPS) (SM.BEPS)

Basic earnings per share (Basic EPS) (SM.BEPS) is the amount of a company’s profit that can be allocated to one share of its overall stock. Basic EPS does not factor in the dilutive effects of convertible securities.

It can be shown as- “ Income Available to Common Stocks Incl. Extraordinary Items (SF.IS.IncomeAvailableToComInclExtraorinatyItems) divided by Basic Weighted Average Shares (SF.IS.BasicWeightedAvgShrs)”.