BUSINESSWEEK ONLINE : OCTOBER 11, 1999 ISSUE
BUSINESSWEEK INVESTOR

Ways to Say Earnings


NET INCOME
The officially sanctioned measure of corporate earnings; found in official corporate income statements

OPERATING EARNINGS
Net income minus unusual items, such as merger costs or plant closings; included in analysts' reports and estimates

CASH EARNINGS
Net income ignoring amortization of goodwill from mergers; found in some corporate press releases; may become standard in official income statements

BASIC EARNINGS PER SHARE
Net income divided by number of shares of common stock outstanding

DILUTED EARNINGS PER SHARE
Net income divided by number of shares of common stock and other instruments, including options and convertibles shares



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RELATED ITEMS
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TABLE: Ways to Say Earnings

TABLE: Earnings Estimates Online



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