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

Comprehensive Income

is income that increase stockholders' equity but is not reflected as part of net income.

Total Comprehensive Income is the change in equity during a period resulting from transactions with owners in their capacity as owners. (under IFRS)

Comprehensive Income is the change in equity in equity(net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. (under U.S. GAAP)

Four types of items (under both IFRS and U.S. GAAP)

- Foreign currency translation adjustments

- Unrealized gains or losses on derivatives contracts accounted for as hedges

- Unrealized holding gains and losses on an available-for-sale securities (but, trading securities' value change - I.S.)

- Certain costs of a company's defined benefit post-retirement plans that are not recognized in the current period.

* actual ending shareholders' equity = beginning shareholders' equity + net income - cash dividends + comprehensive income