Earnings per share is calculated using income before interest and income taxes.

Earnings Per Share

Earnings per share (EPS) is a financial ratio that divides the net earnings available to common shareholders by the average outstanding shares, indicating how much money shareholders would receive for every share owned.

Income Before Interest

Profits calculated after all expenses except interest expenses have been deducted from revenues.

Income Taxes

Income taxes are government levies imposed on individuals and entities' income, varying based on the taxable income amount.