Comprehensive EPS meaning & example

 

Comprehensive EPS

is EPS plus(+) OCI per share.

 

* Comprehensive EPS = EPS + OCI per share.

 

- EPS : Earnings per share

- OCI per share : Other Comprehensive Income per share

 

ex) Company X

- price (stock) : $ 10

- EPS : $ 1

- P/E ratio : 10.0X

- Other comprehensive income (loss) $million : $(5.0)

- Shares (millions) : 10

 

then,

- OCI (loss) per share : $(0.5)

- Comprehensive EPS = EPS + OCI per share = $1 + $(0.5) = $0.5