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Advantages and disadvantages-EPS

Advantages

EPS promotes comparison of same entity in different periods and different entities in same period

EPS provides a more accurate indication of profitability by showing the trend of EPS from year to year

EPS helps to produce a stock market indicator of performance – P/E ratio

Disadvantages

It does not take account of inflation

It is based on historical information and therefore it does not necessarily have predictive value

The comparison of EPS may be affected by the choice of different accounting policies

Self-constructed assets :

(same principles as for acquired assets)

Materials

Direct labor costs

Direct attributable costs (normal level)

Excluding: Abnormal costs ( wasted material , labour or downtime costs)

An example: a company builds its own head office

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