The result per share is one of the indicators most often used in the financial analyses drawn up for the financial record of the enterprises, mainly the Anglo-Saxon ones, which can operate as a basis for comparison of the financial performance for the enterprises listed, which run their activity within the same sector and it can be a useful complementary indicator in following the prospective profits in the field. This indicator does not provide though the possibility to compare all the enterprises which compute it due to the difficulties in interpreting the differences noticed from one enterprise to another, differences which can result from the different number of shares issued by each of them and from the different categories of shares issued. The paper has in view the description and exemplification of the computing model of the Result per share indicator.

indicators, result on action, performance