PDSnet Glossary

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Definition

The earnings of a company which are directly associated with its continuing operational activities. Profits or losses from discontinued operations are excluded as are profits and losses on the sale of assets and any once-off profits and losses. The objective is to isolate the profitability of the company from its core business. In South Africa the key measurement of company profits is headline earnings per share (HEPS). Companies usually give both HEPS and basic earnings per share. Basic earnings per share includes all profits and losses over the accounting period.

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