An organization made $50 million last year and has 10 million shares of stock outstanding.

Earnings Per Share (EPS) = Net Income ÷ Number of Outstanding Shares

= $50 million ÷ 10 million shares

=$5 per share

Extract from HRCI-aligned HR knowledge: In theLeadership and Strategydomain, SPHR candidates are expected to understandkey financial metricslike EPS, which is a standard measure oforganizational profitability. Mastery of such indicators supportsstrategic alignment between HR and finance.