Earning Per Share (EPS) is equal to:

The correct answer is: D. $\frac{{{\text{Net Income}}}}{{{\text{Number of Equity Shares}}}}$$

Earnings per share (EPS) is a measure of a company’s profitability. It is calculated by dividing the company’s net income by the number of outstanding shares.

Net income is a company’s total revenue minus its total expenses. It is the amount of money that a company has left over after it has paid for all of its costs.

The number of outstanding shares is the total number of shares that a company has issued. It is the number of shares that are currently held by shareholders.

EPS is a useful metric for investors because it allows them to compare the profitability of different companies. It is also a good indicator of a company’s future earnings potential.

Here is a brief explanation of each option:

• Option A: This option is incorrect because it includes preference dividends in the numerator. Preference dividends are a type
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