Chapter 11Beginner~9 min

More essential terms

Dividend, yield, EPS, earnings, revenue, profit and debt.

The next set of words comes from company results and valuations. They describe what a business earned, what it paid out to owners, and what it owes.

TermPlain-English meaning
RevenueThe total money a company collected from customers.
ProfitWhat is left after costs are subtracted from revenue.
EarningsAnother word for a company's net profit — the bottom line.
EPSEarnings per share — net profit divided by the number of shares.
DividendA share of profit paid out in cash to shareholders.
YieldThe dividend expressed as a percentage of the share price.
DebtMoney a company has borrowed and must repay, usually with interest.

Seven more words that turn up in almost every set of results.

Terminology explorer

Tap any term to see a plain-English explanation.

Share

One unit of ownership in a company.

If a company has 1 crore shares and you own 1 lakh of them, you own 1% of the company.

Every term here also appears in the searchable Glossary.

Revenue, profit and earnings

Revenue is the top line — money collected from customers before any costs. Profit is what remains after costs are subtracted, and it is measured at several levels. Earnings usually means net profit, the very bottom line after interest and tax. A company can grow revenue quickly and still see earnings fall if its costs rise faster.

Dividend and yield

A dividend is a share of profit that a company chooses to pay out in cash to its owners. Many companies keep part of their profit to reinvest instead. Yield expresses the dividend as a percentage of the share price, so you can compare income from different shares.

Dividend yield = Annual dividend per share ÷ Share price × 100

A ₹4 dividend on a ₹100 share is a 4% yield.

Earnings per share (EPS) divides net profit by the number of shares, so you can compare earnings on a per-share basis. If a company issues more shares without growing profit, EPS falls — that is dilution showing up in the numbers.

High yield is not always good news

A very high dividend yield can be a warning sign, not a bargain. Because yield is dividend ÷ price, a sharply fallen share price makes the yield look large — even when the dividend itself may not be sustainable.

Key takeaways

  • Revenue is the top line; profit and earnings are what remain after costs.
  • Earnings usually means net profit — the bottom line.
  • A dividend is profit paid out in cash; yield is the dividend as a percentage of price.
  • Debt is borrowed money that must be repaid, usually with interest.

Check your understanding

Every answer comes with an explanation — the goal is understanding, not a score.

Question 1 / 30%

Which is the 'top line' of a company's results?

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