It is a portion of the annual earnings per share that has been officially declared by the board of directors for distribution to stockholders. When a dividend is paid it is provided in a fixed amount for each share of stock held by the stockholder.

The percent increase or decrease in earnings per share from one year to the next.

It is the amount of profit or earnings allocated to a share of common stock after all costs, taxes, allowances for depreciation, and potential losses have been deducted; given in dollars and cents.