What does available earnings mean?

available earnings meaning in Law Dictionary

The companies profit designed for stockholders. The aspects within are the prices, decline, taxes, dividend, together with profits.

available earnings meaning in Business Dictionary

element of a firm's annual profit available for circulation as dividend to stockholders. Its reached by deducting all expenses, depreciation, taxes, and preference dividend, from total earnings. Dividing offered profits because of the quantity of outstanding typical stock (ordinary shares) provides profits per share (EPS).