or spread sheet. 1. Accounting. a worksheet that is arranged in the manner of a mathematical matrix and contains a multicolumn analysis of related entries for easy reference on a single sheet. 2. Computers. a type of software that offers the user a visual display of a simulated multicolumn worksheet and the means of using it especially for financial plans and budgets.
Earnings per share measures the amount of income a company generates per share of stock outstanding. In general, the higher the EPS, the more valuable the stock. However, investors make two different EPS calculations: basic EPS and diluted EPS. Basic EPS measures the earnings per share currently outstanding. Diluted EPS takes a worst-case scenario approach and figures the earnings per share if everyone who could convert other shares or debt to common shares did so. For example, suppose a company pays its executives with stock options.
Drawbacks of EPS. 1  Not resistant to organic solvents. 2  Cannot be used in combination with MPVC hydro-insulation foils. 3  Previously, EPS was made from Chlorofluorocarbons which damaged the ozone layer. 4  Flammable if oil painted. 5  Health concerns with styrene chemicals seeping into hot beverages or food placed in EPS cups.