Payout Ratio

The share of earnings paid out as dividends.

What is Payout Ratio?

Dividends divided by earnings. Above 100% means the company is paying out more than it earns, funded by debt or cash reserves - a common precursor to a dividend cut.

Payout Ratio: a worked example

$2 dividend on $2.50 EPS is an 80% payout ratio, leaving little cushion.

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