Where are the EPS amounts required to be reported?

Earnings Per Share (EPS) amounts are required to be reported prominently in the face of the income statement. This is essential because EPS provides critical insights into a company's profitability on a per-share basis, which is a key factor for investors evaluating a company's financial performance.

By being included directly in the income statement, the EPS figures capture the attention of users of the financial statements, allowing them to quickly assess the earnings attributable to each share of common stock. This reporting requirement is in alignment with the financial reporting standards set forth by the Financial Accounting Standards Board (FASB) and is intended to enhance transparency and comparability across companies.

While it is useful to provide additional information about EPS in the notes to the financial statements, or to discuss it in management's discussion and analysis, the primary requirement mandates that EPS be reported on the face of the income statement to ensure visibility and immediate access to this crucial metric for shareholders and other stakeholders.