This key performance indicator (KPI) calculates the diluted earnings per share, which represents the profit that is accruing ...

This key performance indicator (KPI) calculates the diluted earnings per share, which represents the profit that is accruing to stockholders for both each share held and any diluted securities. The Status and Trend expressions also assume that a higher value is better. If this is not the case, you may need to change the greater than sign (>) to the less than sign (<) in these expressions.