Earnings per share (EPS) is a financial metric that indicates the net income attributed to each outstanding share of a company's stock. The EPS calculation involves dividing a company's net income by the number of outstanding shares of common stock that the company has issued. Some of the synonyms for EPS include earnings per common share, net income per share, and income per share. Other terms that can be used interchangeably with EPS are profit per share, net profit per share, and earnings yield. EPS is an important factor in determining a company's profitability, and it's a widely used metric when analyzing the financial performance of publicly traded companies.