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Definition

The earnings of a company derived from its normal core business divided by the company's average number of shares in issue during the accounting period. This figure excludes exceptional and once-off profits and losses. The objective is to give investors a clear perception of how the underlying business of the company is doing. Headline earnings are a company's earnings from its on-going, normal business activities - excluding any once-off incomes and expenses which are not part of its continuing business. A headline loss per share (HLPS) is the opposite of HEPS and simply shows that at a headline level the company's expenses exceeded its incomes.

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