Dividend per Share (DPS) is the annual dividends paid (excluding special dividends) divided by the number of outstanding ordinary shares issued.
Where:
EXAMPLE
A company paid a total of $192,500 in dividends over the last year of which there was a one-time special dividend totaling $28,500. The company has 1.2 million shares outstanding. Therefore, its DPS will be ($192,500 - $28,500) / 1.2 million = $ 0.137 per share.