by Online Tutorial & Training Guide | Dec 19, 2025 | Financial Statements, Terminologies
Net income attributable to each outstanding share of common stock. EPS is widely followed by investors. Higher EPS signals stronger profitability.
by Online Tutorial & Training Guide | Nov 20, 2025 | Financial Statements, Terminologies
Includes all changes in equity during a period except those from owner investments or distributions. It extends beyond net income to include items like foreign currency adjustments and unrealized gains. Provides a fuller picture of financial performance.
by Online Tutorial & Training Guide | Oct 28, 2025 | Financial Statements, Terminologies
Measures how effectively a company generates profit from shareholders’ investments. Calculated as Net Income ÷ Shareholders’ Equity. A key metric for investors.
by Online Tutorial & Training Guide | Oct 18, 2025 | Financial Statements, Terminologies
Reports the inflows and outflows of cash from operating, investing, and financing activities. It explains why net income may differ from cash position. Vital for understanding liquidity and sustainability.