Earning per share
earning per share or BPA is the Clear benefit of a company divided by the number of actions which composes its Capital.
In the event of deficit there is a loss by action.
The per share earnings are one of the parameters of valorization of a action. It is in particular used to determine PER.
The basic data generally used is
- either the profit published for the last countable year,
- or the benefit " glissant" from the four known last quarters,
- is the estimated benefit of the current year,
Evolution of the BPA
Evolution of the BPA in the past, and its forecast in the future, play a big role on the stock exchange courts. The BPA evolves/moves of course according to:- evolution of the Bottom line of the company, which occurs in a more or less regular or fast way, according to whether it is a question of a defensive Action, of a cyclic Action, a Action of growth
- evolution of the number of actions within the framework of financial transactions (capital growth, repurchase of actions, Fusion-acquisition…) involving phenomena of dilution or relution.
The advertisement of a rise or lowers unexpected BPA is called a " alarm on bénéfice". It generally involves a strong immediate variation of the stock exchange price.
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