Earnings per share,often called net income per share,is the final figure or "bottom line" of an income statement.

Name: Earnings per share,often called net income per share,is the final figure or "bottom line" of an income statement.
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Earnings per share (EPS) is not the final figure on an income statement; it is a measure calculated by dividing net income by the number of outstanding shares. The "bottom line" refers to net income itself, not EPS.

Earnings Per Share,often Called Net Income Per Share,is the Final