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Napoleon's Civil Code
Earnings Per Share
A financial metric indicating the portion of a company's profit allocated to each outstanding share of common stock, serving as an indicator of a company's profitability.
Net Income
The final profit figure for a company after subtracting all operational expenses, taxes, and costs from the gross revenue.
Cumulative Preferred Stock
A type of preferred stock where dividends accrue if not paid in a given year and must be paid out before any dividends can be distributed to common stockholders.
Declared Dividends
The portion of a company's earnings that has been set aside to be paid out to shareholders, officially announced by its board of directors.
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