Net income divided by the number of outstanding shares, indicating a company’s profitability on a per‑share basis.

Image: EPS Calculation Example
- Formula: EPS = Net Income ÷ Shares Outstanding
- Example: Net Income $100M ÷ 50M shares = $2.00 EPS
Net income divided by the number of outstanding shares, indicating a company’s profitability on a per‑share basis.

Image: EPS Calculation Example