Operating Earnings Per Share definition

Operating Earnings Per Share means “earnings per common share” of the Company based only on operating earnings (either diluted or without regard to dilution, as selected by the Committee) determined in accordance with generally accepted accounting principles that would be reported in the Company’s Annual Report to Stockholders or Annual Report on Form 10-K.

Operating Earnings Per Share means, as of a particular date, Operating Earnings for the first four completed calendar quarters ended on or prior to such date, divided by the number of shares of FSA Stock outstanding (excluding treasury shares other than those owned to hedge obligations under the Company’s Deferred Compensation Plan(s) or Supplemental Executive Retirement Plan(s)) on such date.

Operating Earnings Per Share means, for a fiscal year within the Performance Period, Pro forma Operating Earnings (defined above), divided by the Diluted Shares Outstanding, rounded to the first decimal place.

Examples of Operating Earnings Per Share in a sentence

• We present Adjusted EBITDA and Diluted Operating Earnings Per Share because we believe that these measures are helpful to some investors as a measure of performance and to normalize the impact of acquisitions.

• FAS 115) Operating Earnings Per Share Operating Return on Average Equity (Excl.

• The performance measure(s) to be used for purposes of Awards to Named Executive Officers which are designed to qualify for the Performance-Based Exception shall be chosen from among the following alternatives: • Earnings Per Share; • Net Income; • Operating Earnings Per Share • Return On Assets; • Return On Equity; • Shareholder Value Added; • Total Revenue; or • Total Stockholder Return.

• We have provided a reconciliation of Adjusted EBITDA and Diluted Operating Earnings Per Share to the most directly comparable U.S. GAAP measures in the supplemental financial information attached to this press release.Cautionary Note Regarding Forward-Looking StatementsThis press release contains (and oral communications made by us may contain) “forward-looking statements” within the meaning of the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995.

• Operating Earnings Per Share is defined as "Earnings per common share - diluted" excluding the after-tax impact of significant items.

More Definitions of Operating Earnings Per Share

Operating Earnings Per Share means the per share net earnings of the Company for each fiscal year in a Performance Period determined in accordance with generally accepted accounting principles and reported in the Company's audited financial statements for such fiscal year.

Operating Earnings Per Share means operating earnings available to common shareholders per diluted common share.

Operating Earnings Per Share means "operating net income" divided by weighted average common shares outstanding (diluted) with "operating net income" meaning net income plus "Reconciling Items" (as defined below); "adjusted operating margin percent" means operating income plus Reconciling Items (as applicable to this metric) divided by total revenues; "organic revenue growth" means total revenues excluding the impact of currency changes and the impact of acquisitions or dispositions; and "free cash flow" means cash from operations less net capital expenditures and excludes the impact of currency changes. "Reconciling Items" means: (i) intangibles amortization; (ii) asset write-up expense on acquisitions; (iii) expenses, settlements, judgments and fines associated with material litigation ($500,000 or greater per matter); (iv) changes in fair value of any interest-rate swaps; (v) the impact of any goodwill impairment; (vi) the effect of changes in tax laws or accounting principles affecting reported results; and (vii) restructuring expense in excess of $3 million in any fiscal year.

Operating Earnings Per Share means the per share net earnings of the Company for each fiscal year in a Performance Period determined

Operating Earnings Per Share means net earnings per share of Stock, excluding (i) the effects of realized gains or losses on investments, (ii) the change in fair value of the interest rate component of cross- currency swaps, (iii) the cumulative effect of adopting required accounting changes and (iv) unusual charges or credits not directly related to normal business operations and as identified in the Company’s reports to shareholders.

Operating Earnings Per Share means Operating Earnings per share of Stock on a diluted basis, as determined under generally accepted accounting principles.

Operating Earnings Per Share means Consolidated Net Earnings divided by the number of shares of Common Stock outstanding at the end of the Performance Period.