The correct answer is A. Earning per share.
The dividend payout ratio is a measure of how much of a company’s earnings are paid out as dividends to shareholders. It is calculated by dividing the company’s dividend per share by its earnings per share.
A high dividend payout ratio indicates that a company is returning a lot of money to shareholders, while a low dividend payout ratio indicates that a company is reinvesting more of its earnings back into the business.
Earnings per share (EPS) is a measure of a company’s profitability. It is calculated by dividing a company’s net income by the number of shares outstanding.
Number of equity shares is the total number of shares that a company has issued.
Market value per share is the price of a company’s stock on the stock market.
Book value per share is the value of a company’s assets minus its liabilities, divided by the number of shares outstanding.