The earnings of a company derived from its normal core business divided by the company's average number of shares in issue during the accounting period. This figure excludes exceptional and once-off profits and losses. The objective is to give investors a clear perception of how the underlying business of the company is doing. Headline earnings are a company's earnings from its on-going, normal business activities - excluding any once-off incomes and expenses which are not part of its continuing business. Headline earnings per share are calculated by dividing the company's headline earnings by the average number of shares which it had in issue during the accounting period.
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