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EPS.

Earnings per share. A company's net profit divided by shares outstanding. The denominator of the P/E ratio.
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EPS
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In plain English

EPS stands for Earnings Per Share. It is a company's net income for a period (usually a quarter or full year) divided by its average shares outstanding. EPS is the single number Wall Street watches every quarter when earnings reports come out. Companies that beat the expected EPS often see their stock rise; ones that miss often fall sharply in after-hours trading.

Most useful ages
22 to 65

01Why it matters

EPS is the building block of valuation: the P/E ratio is just price divided by EPS. EPS growth over time is one of the strongest historical drivers of stock returns, and stagnant EPS often signals a business that has stopped growing even if the stock has not yet noticed.

02The math, step by step

Apple reported $97.3 billion in net income on $5.99 in diluted EPS for fiscal year 2024 (about 16.3 billion shares outstanding). The stock traded around $230 that year, putting the P/E at roughly 38.

03What this is NOT

Do not confuse with revenue per share

EPS is profit per share, after costs and taxes. Revenue per share is gross sales per share before any expenses. A company can grow revenue while EPS falls if costs grow faster.

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Last reviewed May 22, 2026 · Reviewer Joseph Citizen, Founder