earning per share vs profits

earning per share and profits both are nouns.

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

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

earning per share (noun)	profits (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)
	something won (especially money)