Answer :
Reilly's 2016 earnings per common share, which were issued on July 1, 2016, are 4.24 (rounded to the closest cent). For the fiscal year that concluded on December 31, 2016, net income was $1,590,000 (net).
calculate earning per share :
EARNING PER SHARE = NET INCOME/WEIGHT AVERAGE OUTSTANDING SHARE
= 1590000/375000
Earning per share = 4.24 per share
Weighted average share = 250000+250000*6/12=375000
Units of equity ownership in a firm are called shares. For some businesses, shares are a form of financial property that fiscal year guarantee an equitable dividend distribution of any declared residual earnings. A company that does not pay dividends does not distribute its income to its shareholders. Instead, they look forward to further stock price appreciation and rising business profits.
The two primary types of shares are common shares and fiscal year preferred shares. Shares serve as a representation of equity capital in a company. Therefore, the terms "shares" and "stock" are frequently used interchangeably.
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