Earnings per share referred to EPS, equal to the company's net profit after tax (net profit after tax) divided by the number of outstanding common shares. Refers to the company's profit according to the average number of shares outstanding to calculate, does not mean that shareholders have real dividends. Namely: income after tax operating earnings divided by the average number of shares outstanding in circulation. Listed companies profit after tax divided by the number of the Company's issued ordinary shares providers, ie each share of common stock per share of after-tax profits can be. For example, a company profit of $ 1 million ordinary shares in issue Chunghwa million shares, its earnings per share of one dollar. If profits are up, and the number of shares in issue remains unchanged, the company's earnings per share will rise.