# Super Finance Glossary

Over 10,000 financial glossary terms...

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__Earnings Before Taxes (EBT)__**Definition:**A financial measure defined as revenues less cost of goods sold and selling, general, and administrative expenses. In other words, operating and nonoperating profit before the deduction of income taxes.

__Earnings Momentum__**Definition:**An increase in the earnings per share growth rate from one reporting period to the next.

__Earnings Per Share (EPS)__**Definition:**A company's profit divided by its number of common outstanding shares. If a company earning $2 million in one year had 2 million common shares of stock outstanding, its EPS would be $1 per share. In calculating EPS, the company often uses a weighted average of shares outstanding over the reporting term. The one-year (historical or trailing) EPS growth rate is calculated as the percentage change in earnings per share. The prospective EPS growth rate is calculated as the percentage change in this year's earnings and the consensus forecast earnings for next year.

__Earnings Response Coefficient__**Definition:**A measure of relation of stock returns to earnings surprises around the time of corporate earnings announcements.

__Earnings Surprises__**Definition:**Positive or negative differences from the consensus forecast of earnings by institutions such as First Call or IBES. Negative earnings surprises generally have a greater adverse effect on stock prices than a reciprocal positive earnings surprise.

__Earnings Yield__**Definition:**The ratio of earnings per share, after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the price-earnings ratio. It is the total twelve months earnings divided by number of outstanding shares, divided by the recent price, multiplied by 100. The end result is shown in percentage terms. We often look at earnings yield because this avoids the problem of zero earnings in the denominator of the price-earning ratio.

__Eating Stock__**Definition:**When an underwriter can't find buyers for a stock and therefore has to buy them for his own account.

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