how is dps calculated 
dividends over the entire year not including any special dividends must be added together for a proper calculation of dps including interim dividends special dividends are dividends that are only expected to be issued once and are therefore not included interim dividends are dividends distributed to shareholders that have been declared and paid before a company has determined its annual earnings if a company has issued common shares during the calculation period the total number of ordinary shares outstanding is generally calculated using the weighted average of shares over the reporting period which is the same figure used for earnings per share eps 