Ind AS-33 Earnings per Share 

“Earnings per Share (EPS)” signifies the income generated by a company on a per-share basis, serving as a pivotal metric for evaluating its performance. Investors often rely on EPS to make informed investment decisions, underlining its importance in financial analysis. The accurate calculation and disclosure of EPS in financial statements are paramount, ensuring transparency and aiding stakeholders in assessing the company’s profitability and potential returns on investment. As EPS reflects the portion of profits attributable to each outstanding share, its precision is vital for gauging the company’s profitability and financial health. Consequently, meticulous attention to calculating and reporting EPS enhances the credibility of financial reporting, fostering trust and confidence among investors and stakeholders in the company’s operations and prospects.