02 eps

Challenges of Earnings per Share (EPS)

Économie & finance

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…the number of shares decreased by 14%!
• Example - Huhtamäki 2002 (Meur)
• “Earnings per share (EPS) +17 %, dividend
proposal 0,38 eur (+22 %)”
Key numbers Q4 Change
(%)
Q1-Q4 Change
(%)
Revenue 526 -9 2.239 -6
EBITA 45 -18 218 -2
Result before minority
interest and taxes
25 -25 131 +1
Earnings per share (EPS) 0,26 -16 1,3 +17
What was the operational management’s input to ”good” result?
Share buyback! Are we comparing apples with oranges?
Source: Huhtamäki Oyj Q4/2002 report

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