1. Dividend per shares (DPS) = Earnings to ordinary shareholders
Number of ordinary shares
Indicate cash returns received fro every share holder.
2. Dividend yield (DY) = DPS
Indicate dividend returns for every shilling invested in the firm.
3. Dividend cover = DPS
Indicate the number of times dividends can be paid out of earnings of shareholders. The higher the DPS the lower the dividend cover.
4. Dividend Payout Ratio = DPS
Shows the proportion of Earnings which was paid out as dividends and how much was retained.