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EPS worksheet

Grades 5–6

Solve each problem and show your work. Round answers to 2 decimal places where needed.

1.
Problem 1.
- Net income: $4,500,000
- Preferred dividends: $550,000
- Weighted average common shares: 2,400,000
Find: Basic EPS
Answer
2.
Problem 2.
- Net income: $3,800,000
- Preferred dividends: $400,000
- Weighted average common shares: 1,350,000
Find: Basic EPS
Answer
3.
Problem 3.
- Net income: $5,400,000
- Preferred dividends: $600,000
- Weighted average common shares: 2,250,000
Find: Basic EPS
Answer
4.
Problem 4.
- Net income: $4,500,000
- Preferred dividends: $375,000
- Weighted average common shares: 1,650,000
Find: Basic EPS
Answer
5.
Problem 5.
- Net income: $5,500,000
- Preferred dividends: $500,000
- Weighted average common shares: 2,750,000
Find: Basic EPS
Answer
6.
Problem 6.
- Net income: $5,800,000
- Preferred dividends: $600,000
- Weighted average common shares: 2,250,000
Find: Basic EPS
Answer
7.
Problem 7.
- Net income: $6,200,000
- Preferred dividends: $400,000
- Weighted average common shares: 2,200,000
Find: Basic EPS
Answer
8.
Problem 8.
- Net income: $5,800,000
- Preferred dividends: $500,000
- Weighted average common shares: 2,000,000
Find: Basic EPS
Answer
9.
Problem 9.
- Net income: $3,250,000
- Preferred dividends: $475,000
- Weighted average common shares: 1,800,000
Find: Basic EPS
Answer
10.
Problem 10.
- Net income: $5,600,000
- Preferred dividends: $450,000
- Weighted average common shares: 1,800,000
Find: Basic EPS
Answer

Answer key: EPS worksheet

1. Basic EPS: $1.65 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$4,500,000.00 - $550,000.00$ $= $3,950,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$3,950,000.00}{2,400,000}$ $= 1.645833$
2. Basic EPS: $2.52 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$3,800,000.00 - $400,000.00$ $= $3,400,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$3,400,000.00}{1,350,000}$ $= 2.518519$
3. Basic EPS: $2.13 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$5,400,000.00 - $600,000.00$ $= $4,800,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$4,800,000.00}{2,250,000}$ $= 2.133333$
4. Basic EPS: $2.50 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$4,500,000.00 - $375,000.00$ $= $4,125,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$4,125,000.00}{1,650,000}$ $= 2.5$
5. Basic EPS: $1.82 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$5,500,000.00 - $500,000.00$ $= $5,000,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$5,000,000.00}{2,750,000}$ $= 1.818182$
6. Basic EPS: $2.31 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$5,800,000.00 - $600,000.00$ $= $5,200,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$5,200,000.00}{2,250,000}$ $= 2.311111$
7. Basic EPS: $2.64 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$6,200,000.00 - $400,000.00$ $= $5,800,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$5,800,000.00}{2,200,000}$ $= 2.636364$
8. Basic EPS: $2.65 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$5,800,000.00 - $500,000.00$ $= $5,300,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$5,300,000.00}{2,000,000}$ $= 2.65$
9. Basic EPS: $1.54 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$3,250,000.00 - $475,000.00$ $= $2,775,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$2,775,000.00}{1,800,000}$ $= 1.541667$
10. Basic EPS: $2.86 per share
1. Take off preferred dividends, because preferred shareholders are paid first. What's left belongs to common shareholders
  $$5,600,000.00 - $450,000.00$ $= $5,150,000.00$
2. Divide those earnings by the average number of common shares to get each share's slice (basic EPS)
  $\frac{$5,150,000.00}{1,800,000}$ $= 2.861111$