From Longman Business Dictionaryearnings per shareˌearnings per ˈshareabbreviation EPS noun [plural]FINANCEa company’s profits for a period of time divided by the number of its sharesSales advanced 42% to £1.59 billion from £1.12 billion a year earlier; earnings per share, however, slipped 2% to 9.9 pence from 10.1 pence because of the larger number of shares in issue in the latest period.