The problem/question is..which is more useful in examining payout 
ratio in determining whether the company is viable in paying out the 
dividend?

The numbers at the the Merrill Lynch website are in agreement with 
those at Yahoo, at least for acas.

Question..then.. is the definition of ttm eps as currently used in 
QP, the same as the definition of the eps used in CALCULATING THE 
DIVIDEND YIELD???? It would appear not...which is a cause of great 
confusion. 

What I am saying...in QP, it would appear that the definition of 
earnings yield is OUT OF SYNCH with the definition of ttm eps!!..and 
therefore a viable payout ratio cannot be computed.

If you look at acas at Yahoo..the dividend yield given matches what 
is given by Yahoo. Yet the p/e given at QP is almost double that 
given at Yahoo because of the ttm eps definition difference given by 
Reuters. In QP, then, there is a different eps figure used to compute 
the dividend yield than to compute the p/e.

I think they should both be the same...any comments?


--- In [email protected], "gary" <[EMAIL PROTECTED]> wrote:
>
> Hi
> 
> Here's the response I got from Reuters on the ACAS numbers:
> 
> ---
> 
> My Data team has reviewed your query and they have provided the 
following explanation:
> 
> The difference in the EPS figures is due to the difference in the 
EPS metrics taken by Reuters and that taken by MSN. Reuters has taken 
Net Operating Income Per share as EPS, while MSN seems to have taken 
Net Earnings Per Share .The difference between the two is that  Net 
Earnings Per Share  has included a)Net Realised Gain (loss) on 
investment b)Net Unrealised appreciation (depreciation) of 
investments. Another reason is that MSN has taken into consideration 
the basic EPS figure whereas Reuters have taken into account the 
diluted EPS figure.
> 
> Another thing to note here is that MSN number is the company's 
reported figures , while Reuters figure is  Actuals comparable EPS 
figure based on  broker consensus.
> 
> ---
> 
> 
> In this case, that's the difference between operating and reported 
earnings. Operating earning attempt to smooth out the eps number by 
only including numbers that are relevant to the core operations of 
the company.
> 
> TTM EPS is the sum of the last 4 quarters earnings, in our case, 
that's operating earnings, for most others, it's reported earnings.
> 
> There is no right or wrong here, there are different ways of 
looking at earnings, income and balance statements, you have to 
understand what the numbers represent.
> 
> 
> Best regards,
> 
> Gary Lyben
> 
> 
> 
> 
> 
>   ----- Original Message ----- 
>   From: investor0329 
>   To: [email protected] 
>   Sent: Saturday, February 24, 2007 4:40 AM
>   Subject: [quotes-plus] what is the TTM EPS for ticker ACAS?
> 
> 
>   TTM EPS is twelve month trailing earnings per share
> 
>   According to QP data it is $3.11
> 
>   According to Yahoo, it is $6.55
> 
>   Which is it? If QP is right, than ACAS is paying more in dividends
>   than it earned. If Yahoo is right, then ACAS is doing great. Chat
>   board at Yahoo says ACAS is doing great because of the low 
dividend
>   payout ratio which is dividends payed divided by TTM EPS.
> 
>   Am I reading the above numbers correctly?
> 
>   TTM EPS has a specific definition, does it not?..no room for 
different
>   definitions, right?
>


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