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Practical significance depends on whether or not there is a(n) :
Earnings per Share
A financial measurement that determines the amount of a company's earnings distributed to each share of its common stock.
Preferred Dividends
Preferred dividends are payments made to holders of preferred shares in a company, typically at a fixed rate, and have priority over common stock dividends in terms of distribution.
Earnings per Share
A company's profit divided by its number of common outstanding shares.
Weighted-average Shares
A calculation used in financial reporting that adjusts the number of outstanding shares for their time outstanding during the calculation period.
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