Definitions for "Primary earnings per share"
Earnings per share, including common stock, stock options, and some convertible debt. In accordance with FASB rules, primary earnings per share are no longer reported. see also diluted earnings per share, basic earnings per share.
Earnings available for the payment of dividends to common stockholders divided by the number of common shares outstanding.
A computation of earnings applicable to each share of common stock outstanding based upon the supposition that all common stock equivalent securities were exchanged for common stock at the beginning of that accounting period.