Explain and define the Earnings Per Share, and using the following data, calculate the EPS for Rotor and Mora Valve Manufacturing Companies: Amounts in US$ 000s Rotor Mora Net Profit After Tax 50,000 40,000 If both companies share the same Shares Outstanding of 100,000 in the First Half of the year, then Rotor Reported 200,000 Shares at Year End, While Mora Reported 300,000 Shares at the Same Period.