Dividends per share - common stock primary issue represents the total declared amount of dividends per share, including extra dividends for the primary share class of the company for the period. Dividends per share is based on the "gross" dividend, before normal withholding tax is deducted at a country's basic rate, with the exception of special tax credit available in some countries.
Dividends per share - common stock primary issue is calculated as Common dividends paid (including extra dividends for the primary share class) divided by Total common shares outstanding by a period. The values are reported by a company in press releases.
DPS is the simplest and very important indicator for investors because the amount a company pays in dividends is a direct gain for the shareholder. Some investors create their portfolios with an eye to regular dividend payments. A consistent increase of DPS over time usually indicates the sustainable growth of profitability and competent management of a company.