Let’s look a real life example from Amazon in 2019:

$AMZN had a net income of $11,590,000,000 in 2019. They didn’t pay out dividends, but had cvx  459,000,000 outstanding shares of their stock.

$11,590,000,000 / 459,000,000 = $23.46/share

Their EPS in 2019 was $23.46/share