Can you check my work for these guidelines:

1. Go to Yahoo! Finance and enter your companys ticker symbol into the quote system.
2. Click on the Income Statement and find the Net Income Available to Common stockholders for the past three years. (Pay attention to using Year 1 data as the most recent and that the numbers are in thousands).
3. Click on the Key Statistics link and under Share Statistics find the number of shares outstanding.
4. From the above information, calculate the companys EPS for each year by using the same number of shares outstanding for each year. The students should be aware that some financial numbers are quoted in thousands and therefore special attention should be given to the decimal places prior to calculation.
   1. For example, Wal-Mart may have 3.26 billion shares outstanding (3,260,000,000) and their annual earnings listed as $16,999,000, but this is actually $16.999 billion. Wal-Marts earnings per share (EPS) would be calculated as $16.999 / 3.26 shares = $5.21.

My answer:

Stock Name and Symbol Delta Airlines Inc. (DAL)

	Year 1	Year 2
Net Income (add in the 000s)	10,540,000	659,000	4,526,000
Shares Outstanding	733,890,000	733,890,000	733,890,000
EPS	69.63	1,113.64	162.15

Is the EPS increasing or decreasing? Both

Click on your companys Balance Sheet link and find their Retained Earnings.

	Year 1	Year 2
Retained Earnings	7,623,000	3,456,000	3,049,000

Comment on the changes: It decreased dramatically after the first year and continues to decrease, but not by much.