In calculating earning per share (EPS), the net profit is divided by which of the following?

Paid up capital is the right answer.

Number of ordinary shares------------------

Earning per share (EPS) = Net income available to common equity / Number ordinary shares outstanding

Thus, Choice A is the answer.

A)number of ordinary shares

Number of Ordinary Shares..................!!!!!!!!!!

EPS = Net Income/ Weighted Average Outstanding Shares