The correct answer is: B. 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 the company’s total revenue minus its total expenses. The number of outstanding shares is the total number of shares that are owned by shareholders.
EPS is a useful metric for investors because it allows them to compare the profitability of different companies. It is also used to calculate the price-to-earnings ratio (P/E ratio), which is a measure of a company’s valuation.
The other options are incorrect because they do not represent the total number of shares that are owned by shareholders.
A. MP of Equity Shares is the market price of an equity share. It is not the total number of shares that are owned by shareholders.
C. Face Value of Equity Shares is the nominal value of an equity share. It is not the total number of shares that are owned by shareholders.