earning per share vs profit

earning per share and profit both are nouns.

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

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

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

earning per share (verb)	profit (verb)
	make a profit; gain money or materially
	derive a benefit from