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Earnings Capitalization Ratio

A financial tool that relates earnings per share (EPS) to the market value per ordinary share: Earnings capitalization ratio =...

Earnings Capitalization Rate

A financial tool that relates earnings per share (EPS) to the market value per ordinary share: Earnings capitalization rate =...

Earnings Per Share

A financial ratio that measures the relationship between a company's profits and the ownership stake of its common shareholders. It...

Earning Power

The earnings that could be obtained from an asset under optimal or normal business conditions. In other words, it is...

Earnings Momentum

The increase of earnings per share (EPS) at a faster rate. For example, a company will have earnings momentum if...

Unexpected Earnings

A situation that arises when earnings reported by a company are different from the earnings that had been expected by...

Appropriation

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

Appropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...

Unappropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...

Unrestricted Retained Earnings

A part of retained earnings (RE)- i.e., of total retained earnings, that are available for distribution to shareholders/ equity holders,...