earning per share vs earnings

earning per share and earnings both are nouns.

Word	Noun	Adjective	Verb	Adverb
earning per share	Yes	No	No	No
earnings	Yes	No	No	No

As nouns, earnings is a hypernym of earning per share; that is, earnings is a word with a broader meaning than earning per share:

earning per share: the portion of a company's profit allocated to each outstanding share of common stock
earnings: the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)

Other hypernyms of earning per share include lucre, net, net income, net profit, profit, profits.

earning per share (noun)	earnings (noun)
the portion of a company's profit allocated to each outstanding share of common stock	something that remunerates
	the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)