The portion of a company's profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company's profitability.

  Calculation Rules
EPS = (Adjusted Net Income + Stock Option Expense)/ Fully Diluted Shares Outstanding
Consensus estimates calculated by FactSet are based on estimates that have been validated via broker research within the past 100 days.

EPS estimates differ from one analyst to the other because they have different viewpoints about what should or should not be taken into account (extraordinary profit/loss, goodwill amortization?). Even in the US, where it is compulsory to disclose EPS, companies still report it in different ways, making it rather difficult for investors to benchmark companies using disclosed figures.
The measure of EPS before goodwill amortization also gets around differences in accounting standards regarding the treatment of goodwill amortization.
FactSet provides an adjusted (non-GAAP) figure to exclude extraordinary items, but it includes stock option expenses. Adjustments are typically one-time, nonrecurring items.

EPS growth
Price Earning Ratio (PER)

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