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is dividend included in eps
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eps is often earnings/diluted shares. that is counting shares as if all convertible securities (employee stock options for example) were converted. looking at page 3 of q4 2015 reissued earnings press release we find both basic ($1.13) and diluted eps ($1.11). dividends are not paid on diluted shares, but only actual shares. if we pull put this chart @ yahoo finance, and hovering our mouse over the blue diamond with a "d", we find that pfizer paid dividends of $0.28, $0.28, $0.28, $0.30 in 2015. or $1.14 per share. very close to the $1.13, non-diluted eps. a wrinkle is that one can think of the dividend payment as being from last quarter, so the first one in 2015 is from 2014. leaving us with $0.28, $0.28, $0.30, and unknown. returning to page three of q4 2015 reissued earnings press release, pfizer last $0.03 per share. so they paid more in dividends that quarter than they made. and from the other view, the $0.30 cents they paid came from the prior quarter, then if they pay q1 2016 from q4 2015, then they are paying more in that view also.
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