To me it's one and the same. What good is releasing financials if you can't figure the EPS? Valuations in the American markets at times are based on book value or debt ratio or asset ratio. The biggie however is EPS, its a standby and has been for years.
This post is an opinion and should not be considered reason to buy or sell any security, or to besmirch, belittle or berate any person, religion, cult, creed, race, sex, political party, company or company representative of any age or appearance.