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Financials

Profit and Loss Account

Dividends Per Share


	Profit and Loss Account
		Turnover
		Pre Tax Profit
		Attributable Profit
		Retained Profit
		EPS - Basic
		EPS - Diluted
		Dividends Per Share

Dividends Per Share

Earnings and profits of a corporation appropriated for distribution among shareholders. The dividend is paid and declared in the UK net of income tax and the payment amount is expressed as a net amount (excluding all the Special dividends paid). Dividends per share are calculated by dividing the total dividend amount paid for the financial period by the number of ordinary shares in issue. Dividends per share are expressed in pence (currency being GBP). The directors may pay an interim dividend during the accounting period and then recommend a final rate of dividend per share for approval by shareholders at the Annual General Meeting (AGM). Dividends can be divided into the following types: Interim, Final, Quarterly, Provisional, Special, Monthly and Maiden. Dividend amounts are displayed if they are known and the total dividend amounts are displayed only for the Final dividends i.e. the total dividend amount per share for the whole financial period. If the Final total dividend amount is zero, it means that the company have not paid any dividends for that period. Ex Date is the date when share goes "ex dividend" (xd) and buying the share after that date does not entitle buyers to receive the most recently declared dividend. That is why normally on the day that a share goes "ex dividend", its share price will fall. Payment Date is the date when the dividend is payable to shareholders on the register at the Record Date. Record Date is the date on which a shareholder must officially own shares in order to be entitled to the dividend. This is usually a few days after the ex dividend date. It is the date when the registrar actually instructs the company as to who is the beneficial owner of the shares for later dividend payment.