(i) Earning Per Share : Earning per share (EPS) ratio measures the earning capacity of the
concern from the owner’s point of view and it is helpful in determining the price of the equity
share in the market place. 

Earning per share ratio can be calculated as:

Earning per share Ratio = \(\frac {\textit{Net profit after Tax and perference Dividend}}{\textit{No.of Equity Shares}} \)

Advantages:
(a) This ratio helps to measure the price of stock in the market price.
(b) This ratio highlights the capacity of the concern to pay dividend to its shareholders.
(c) This ratio used as a year stock to measure the overall performance of the concern.

(ii) Dividend Per Share : Dividend per share (DPS) is the dollar amount of cash dividends paid
during a period per share of common stock.

Dividend per share =\(\frac {\textit{Dividende paid to Equity Shareholders}}{\textit{Number of Equity shares}} \)

(iii) Dividend Payout Ratio: This ratio highlights the relationship between payment of dividend on equity share capital and earning per share. This ratio indicates the dividend policy adopted by the top management about utilization of divisible profit to pay dividend or to retain or both. 

The ratio thus, can be calculated as:

Dividend payout Ratio =\(\frac {\textit{Dividend per share}}{\textit{Earning per share}} \times100\)