How to Calculate Revenue Per Share

1. Determine the company's revenue. Revenue will be one of the top lines on a company's income statement. For example, a company has revenues of $500,000.

2. Calculate the average number of common shares outstanding during the year. Companies disclose outstanding common shares on their statement of stockholders' equity. For example, at the beginning of the year, the company had 500 shares outstanding, then at the end of the year, the company had 550 shares outstanding. The average share outstanding for the year would be 525 shares.

3. Divide the company's revenue for the year by the average common shares outstanding for the year to determine the revenue per share ratio. In the example, $500,000 divided by 525 common shares is $952.38.