On Thursday, April 22, Arch Coal (NYSE:ARCH) will release its latest earnings report. Benzinga's report can help you figure out the ins and outs of the earnings release.

What Are Earnings, Net Income, And Earnings Per Share?

Earnings and especially earnings per share (EPS) are useful measures of a company's profitability. Total earnings, which is also referred to as net income, equals total revenue minus total expenses. EPS equals to net income divided by the number of shares outstanding.

Earnings And Revenue

Wall Street analysts see Arch Coal reporting a quarterly loss of $0.41 per share on sales of $320.27 million. In the same quarter last year, Arch Coal posted a loss of $1.67 per share on sales of $405.23 million.

What Are Analyst Estimates And Earnings Surprises, And Why Do They Matter?

If the company were to match the consensus estimate when it reports Thursday, EPS would be up 75.45%. Revenue would have fallen 20.97% from the same quarter last year. Here is how the company's EPS has stacked up against analyst estimates in the past:

Stock Performance

Shares of Arch Coal were trading at $47.26 as of April 20. Over the last 52-week period, shares are up 85.6%. Given that these returns are generally positive, long-term shareholders are probably happy going into this earnings release.

Do not be surprised to see the stock move on comments made during its conference call. Arch Coal is scheduled to hold the call at 10:00:00 ET and can be accessed here.