Say that the calculation of EPS for three companies at the end of the fiscal year was as follows: The formula in the table above calculates the basic EPS of each of these select companies.

Earnings per share is the quotient of a company's net income divided by the number of shares of stock it has outstanding. In other words, EPS is a company's profit expressed on a per-share basis.

Below, we explain the formula used to calculate the pension amount you can expect after retirement. Understanding the EPS Pension Calculation Formula The pension amount under EPS is determined ...