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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). Earnings per Share (EPS) of a business is the portion of its net income of a period that can be attributed to each share of its common stock. Earnings per share can be calculated by dividing net income of a period by the number of common shares outstanding during the period. Companies are required to show EPS with their income statement.