Onru pangu varuvaai (EPS) endpadhu oru niruvanathhin oru pangu selavaazhi pera varuvaayai alvakilradhu. Theya varuvaiyai nirainia pangu ezhuthai kondaan vagukkum. EPS = (Thiya varuvaai - Saaya pangu iruthathal) / Nirainia podhu pangu. Udharanamaga, niruvanam $10 million thiya varuvaai $5 million pangu udan irunthal, EPS $2 aagiradhu. Valarum EPS pothuvaga valarum niruvanathai kattugiradu.