Earnings yield
Encyclopedia
Earnings yield is the quotient
Quotient
In mathematics, a quotient is the result of division. For example, when dividing 6 by 3, the quotient is 2, while 6 is called the dividend, and 3 the divisor. The quotient further is expressed as the number of times the divisor divides into the dividend e.g. The quotient of 6 and 2 is also 3.A...

 of earnings per share
Earnings per share
Earnings per share is the amount of earnings per each outstanding share of a company's stock.In the United States, the Financial Accounting Standards Board requires companies' income statements to report EPS for each of the major categories of the income statement: continuing operations,...

 divided by the share price
Share price
A share price is the price of a single share of a number of saleable stocks of a company. Once the stock is purchased, the owner becomes a shareholder of the company that issued the share.-Behavior of share prices:...

. It is the reciprocal
Multiplicative inverse
In mathematics, a multiplicative inverse or reciprocal for a number x, denoted by 1/x or x−1, is a number which when multiplied by x yields the multiplicative identity, 1. The multiplicative inverse of a fraction a/b is b/a. For the multiplicative inverse of a real number, divide 1 by the...

 of the P/E ratio
P/E ratio
The P/E ratio of a stock is a measure of the price paid for a share relative to the annual net income or profit earned by the firm per share...

.

The earnings yield is quoted as a percentage, allowing an easy comparison to going bond rates.

Applications

The earnings yield can be used to compare the earnings of a stock
Stock
The capital stock of a business entity represents the original capital paid into or invested in the business by its founders. It serves as a security for the creditors of a business since it cannot be withdrawn to the detriment of the creditors...

, sector or the whole market
Stock market
A stock market or equity market is a public entity for the trading of company stock and derivatives at an agreed price; these are securities listed on a stock exchange as well as those only traded privately.The size of the world stock market was estimated at about $36.6 trillion...

 against bond yields. Generally, the earnings yields of equities are higher than the yield of risk-free treasury bonds reflecting the additional risk involved in equity investments. The average P/E ratio for U.S. stocks from 1900 to 2005 is 14, which equates to an earnings yield of over 7%.

Adjusted versions

Earnings yield is one of the factors discussed in Joel Greenblatt's
Joel Greenblatt
Joel Greenblatt is a value investor, and adjunct professor at the Columbia University Graduate School of Business...

 The Little Book That Beats the Market
Magic Formula Investing
Magic Formula Investing is a term that refers to an investment technique outlined by Joel Greenblatt that uses the principles of value investing.-Methodology:...

. However, Greenblatt uses an adjusted earnings yield formula to account for the fact that different companies have different debt levels and tax rates.
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