The Recommended Approach to Eps Risk Factor Assesment

Objective: This article presents a proposed approach to assessing the pretensions of risk for gross EPS and EBITDA of the American-Irish company Eaton, an electric vehicle manufacturer listed on the global stock market and which has passed the study. Theoretical Framework: This research based on financial management of a trading organization listed on the stock exchange is to ensure the desired amount of earnings per share (EPS), which is important from the point of view of attracting investors to achieve the Sustainable Development Goals. Method: This study assess the probability of dependence of earnings per share (EPS) on risk in an organization listed on an international stock exchange in the context of income and expense management policy. Results and Discussion: The scientific novelty of the study lies in the proposed approach to the correlation and regression analysis of revenue, gross profit and EBITDA per share (EPS) in relation to earnings per share (EPS) and the assessment of the probability of the influence of two factors separately. Research Implication: The effective management of income and expenses in a particular organization allows to create such effective mechanisms for the distribution and investment of managed funds, which are aimed at increasing EPS ensuring sustainable development. Originality/ Value: Article is the originality and creativity of the researcher and has not published before. It is a new research from our previous studies.