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Amazon's EPS Of $0.25 Included $0.19 From Equity-Method Investments Like LivingSocial (AMZN)

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Amazon shares are surging after announcing net income of $130 million or $0.28 per share

Analysts were looking for $0.07.

According to Amazon's income statement, $89 million of net income came from equity-method investment activity.

In a nutshell, if a company owns less than 50% of another company, it will record its share of that other company's net income as an equity-method investment line item.

According to Amazon's latest 10-K, equity method investments included a 31% share of LivingSocial.

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Equity-method investment income accounted for around $0.19.  If that generated no income, then Amazon would've reported EPS of around $0.09, which is still ahead of the $0.07 that analysts were expecting.

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