earning per share vs net income

earning per share and net income both are nouns.

Word	Noun	Adjective	Verb	Adverb
earning per share	Yes	No	No	No
net income	Yes	No	No	No

As nouns, net income is a hypernym of earning per share; that is, net income 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
net income: 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 earnings, lucre, net, net profit, profit, profits.

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