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Earnings Per Share
A company's net profit divided by the number of its shares outstanding, indicating how much money each share of stock earns.
Merger
The combination of two or more companies into a single entity, typically to achieve synergistic benefits, expand market reach, or gain efficiencies.
Purchase Accounting Method
An accounting method used in mergers and acquisitions to consolidate the financial statements of both companies, where the purchaser's statements incorporate the assets and liabilities of the acquired company at their fair market values.
Goodwill
An intangible asset that arises when a company acquires another company for more than the fair market value of its assets.
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