1. Dividend per shares (DPS) = Earnings to ordinary shareholders

Number of ordinary shares

Indicate cash returns received fro every share holder.

 2. Dividend yield (DY) = DPS

                                          MPS

 Indicate dividend returns for every shilling invested in the firm.

 3. Dividend cover = DPS

                                   DPS

 Indicate the number of times dividends can be paid out of earnings of shareholders. The higher the DPS the lower the dividend cover.

 4. Dividend Payout Ratio = DPS

                                                EPS

Shows the proportion of Earnings which was paid out as dividends and how much was retained.