Deloitte
Accounting Research Tool
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On the Radar

Earnings per Share

November 2021
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On the Radar
Earnings per Share

EPS is one of the most prominent financial ratios analyzed by financial statement users. The objective of EPS is to measure the performance of an entity over a financial reporting period. EPS must be presented by entities that (1) have common stock that trades in a public market or (2) file with a regulatory agency for the sale of common stock in a public market.
Entities that present EPS must provide two metrics:

Footnotes