What it is
EPS spreads a year of net income across each share and is the denominator of the P/E ratio.
Formula
EPS = net income ÷ shares outstanding. KRW 100 billion of profit over 10 million shares is EPS of KRW 10,000.
What to keep in mind
Issuing new shares through rights offerings or bond conversions dilutes EPS even if profit is unchanged, while cancelling treasury shares lifts it. Watch for one-off gains.
This explanation is general information, not investment advice. Rules reflect September 2026 and may change; check official exchange and broker notices.