earning per share vs net profit

earning per share and net profit both are nouns.

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

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

earning per share (noun)	net profit (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)