Earnings per share (EPS)is generally reported in the balance sheet under shareholders' equity.
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Earnings per share (EPS) is a financial metric that measures the amount of net income earned per share of outstanding common stock. It is typically reported in the income statement and not in the balance sheet. Shareholders' equity in the balance sheet includes items such as retained earnings, common stock, and additional paid-in capital.

Earnings Per Share (EPS)is Generally Reported in the Balance Sheet