Earnings per share is the amount of net income earned in a company that is paid out as cash dividends to shareholders.

Name: Earnings per share is the amount of net income earned in a company that is paid out as cash dividends to shareholders.
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Earnings per share (EPS) is the amount of net income earned in a company divided by the number of outstanding shares of common stock. It is not necessarily paid out as cash dividends to shareholders.

Earnings Per Share Is the Amount of Net Income Earned