Formula reference—Investment ratios

Earnings per share divides profit available to ordinary shareholders by the number of ordinary shares. Dividend yield compares dividend per share with market price; dividend cover relates earnings to dividends.

Write the exact definition before calculating because accounting treatment, share count and timing affect the result.

A high dividend yield can arise from a generous payout or a falling share price; the same percentage can signal opportunity or risk depending on earnings and expectations.

A formula output is not an investment recommendation and cannot predict future price or dividends.