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EPS is hand- and machine-shapeable, although because of the larger cell size, it's not quite as easy to shape as polyurethane foam. The upside of it being accessible to those used to traditional shaping techniques is that it supports the custom-surfboard industry.
Earnings per share (EPS) is a profitability indicator which shows dollars of net income earned by a company in a particular period per share of its common stock (also called ordinary shares). Earnings per share is calculated by dividing net income for a period attributable to common stock owners by the weighted average number of common shares outstanding during the period. EPS is a very important profitability ratio, particularly for shareholders of a company, because it is a direct measure of dollars earned per share.