Earning Per Share (EPS) is equal to:
A. $$\frac{{{\text{Net Income}}- {\text{Preference Dividend}}}}{{{\text{Number of Equity Shares}}}}$$
B. $$\frac{{{\text{Net Income}}}}{{{\text{Number of Shares}}}}$$
C. $$\frac{{{\text{Total Income}}}}{{{\text{Paid-up Capital}}}}$$
D. $$\frac{{{\text{Net Income}}}}{{{\text{Number of Equity Shares}}}}$$
Answer: Option A

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