Ratio of Net Income to Number of Equity Shares known as:

Price Earnings Ratio
Net Profit Ratio
Earnings per Share
Dividend per Share

The correct answer is C. Earnings per Share (EPS).

EPS is a measure of a company’s profitability. It is calculated by dividing a company’s net income by the number of outstanding shares of its common stock. A high EPS indicates that a company is profitable and is able to generate a significant amount of income for each share of its stock.

Price-earnings ratio (P/E ratio) is a valuation ratio that compares a company’s stock price to its earnings per share. A high P/E ratio indicates that investors are willing to pay a premium for a company’s stock because they believe that the company will continue to generate strong earnings growth in the future.

Net profit ratio is a profitability ratio that measures a company’s net income as a percentage of its net sales. A high net profit ratio indicates that a company is efficient in generating profits from its sales.

Dividend per share (DPS) is a measure of a company’s dividend payout. It is calculated by dividing a company’s total dividends paid in a given year by the number of outstanding shares of its common stock. A high DPS indicates that a company is committed to returning capital to its shareholders.