|
|
Earnings factor |
|
|
|
 Home Site Map Add Term Search About Us Contributors |
Earnings factorThis is a theoretical earnings figure that is used for working out state pensions or guaranteed minimum pensions.Similar MatchesEarningsEarningsThe annual profits of a company after deduction of tax, dividends to preference shareholders and bondholders. Earnings are usually expressed on a per-share basis (e.g. 7p), and the earnings per share (EPS) figure is calculated by dividing total earnings by the average number of shares in issue for the relevant accounting period.E.g. earnings of £2m, with 10m shares in issue would give an EPS of 20pYou may see earnings used in several ways:Reported earnings: the figure in the company's accountsUnderlying earnings: the figure derived from reported earnings by excluding any one-off items (e.g. profit from the sale of land which is not part of the company's normal business)Diluted earnings: earnings after adjustment has been made for shares that may be issued in the future if holders of options, warrants and convertibles choose to exercise their rights. Upper earnings levelUpper earnings levelThe earnings level of an employee above which no further Class 1 National Insurance contributions are payable. Earnings before interest after taxes (EBIAT)Earnings before interest after taxes (EBIAT)A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest plus cash income taxes. Equivalent to EBIT minus cash taxes. Retained earningsRetained earningsThe proportion of a company's profits after tax which are not paid out as dividends but reinvested in the company. Earnings before interest, taxes, depreciation, and amortization (EBITDA)Earnings before interest, taxes, depreciation, and amortization (EBITDA)A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of interest and income taxes. Depreciation and amortization expenses are not included in the costs. Further SuggestionsEarnings before taxes (EBT)normalised earnings Earnings momentum Retained earnings band earnings Pretax earnings or profits Earnings retention ratio adjusted earnings Earnings before interest, taxes, and depreciation (EBITD) earnings yield Earnings earnings per share taxable earnings State Earnings Related Pension Scheme Quality of earnings earnings cap net relevant earnings price earnings ratio (P/E ratio) Earnings price ratio Earnings yield price earnings growth factor Earnings Normalized earnings Accounting earnings Earnings response coefficient |
|
|
|