Warren Buffett Accounting Book: Reading Financial Statements for Value Investing (Warren Buffett's 3 Favorite Books Book 2)

by Stig Brodersen

In accounting and investing, income (or earnings) is often dividend into a per share basis which is called earnings per share (EPS). If the above example was showing earnings from a company with 100 shares, the EPS would be $3,500/100 = $35.