Dividends per Share represents dividends paid per share to the primary common shareholders. When a company has more than one type of common shares, the DPS for the primary share, which usually equals the common stock with greatest shares outstanding for the company and is considered most actively traded in the market.
Dividend per share information may not be always listed as a gross amount. Countries that taxes at the source of income (usually only at the source) and companies may withhold taxes on behalf of shareholders and DPS is reported net of taxes withheld. In such cases, DPS may represent net of taxes.
Dividends are the proportion of EPS paid out to shareholders each year. The dividend should be compared to the Share Price in order to calculate the Dividend Yield.