Shifting Formations, Inc., reports earnings per share of $1.30. In the following year, it reports bottom-line earnings

Question:

Shifting Formations, Inc., reports earnings per share of $1.30. In the following year, it reports bottom-line earnings per share of $1.25 but earnings per share on income before extraordinary items of $1.50. Is this trend in earnings per share favorable or unfavorable? Explain why.