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Earnings Per Share
A key profitability metric showing how much net income is earned per outstanding share of common stock. It’s calculated as net income minus preferred dividends, divided by average outstanding shares. EPS helps investors evaluate company performance and compare across firms.
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Excise Duty (Australia)
A tax levied on specific goods manufactured or produced in Australia, such as alcohol, tobacco, and fuel.
Employment Allowance
A UK relief allowing eligible employers to reduce their annual National Insurance liability by a set amount.
Estimated Tax Penalty
An IRS penalty applied when a US taxpayer underpays estimated taxes throughout the year.
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