#### FREarningsPerCommonShare

##### FREarningsPerCommonShare(Number netProfit, Number preferredDividend, DbDouble numOfCommonShare)

This function computes the earnings of per common share.

Parameters

- netProfit - A Double value indicating the net profit.
- preferredDividend - A Double value indicating the preferred dividend.
- numOfCommonShare - A Double value indicating the number of common shares.

Return value

The return value is a Number.

Example

If the net profit is 300000.00, the preferred dividend is 180000.00, the number of common shares is 10000, the return value of the following statement is 12.

`FREarningsPerCommonShare(300000.00, 180000.00, 10000)`