EPS vs Dividends

When a company publishes the Earnings Per Share (EPS) and it also pays out a Dividend, does the EPS include the Div that has been paid out, or EPS is listed before the Div is paid out ?

thanks.
 
Quote from ahollybair:

When a company publishes the Earnings Per Share (EPS) and it also pays out a Dividend, does the EPS include the Div that has been paid out, or EPS is listed before the Div is paid out ?

thanks.
EPS includes dividend. Take a look at cash flow statement.
 
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