The Difference Between a Return on Equity and Earnings Per Share(자기자본이익률(ROE)과 주당순이익의 차이) By: Chirantan Basu Return on equity and earnings per share are profitability ratios. ROE measures the return shareholders are getting on their investments. EPS measures the net earnings attributable to each share of common stock. Companies usually provide EPS and other ratios in their quarterly and annual r..