Dividend Per Share - DPS

See: Dividend.

Whatever.com commits to paying $40 million in dividends this year on a quarterly basis. The company has 50 million shares outstanding. Each shareholder of record of common stock will receive the dividend in the company's declaration. That is, the $40 million will be split equally among each of the 50 million slices of pie of whatever.com, meaning that $40 divided by 50 million will be the dollar amount of dividends paid per share of stock.

So in this case, that's 80 cents a share in dividends paid quarterly in the form of a 20 cent per share dividend each quarter. Fancy pants math.