help please

Which of the following statement is NOT true? Compared to net income, earnings per share (EPS) is more related to equity holders because it considers the impact of number of common shares issued. B Compared to net income, earnings per share (EPS) is more related to equity holders because it excludes the interest expenses paid to debtholders. Compared to net income, earnings per share (EPS) is more related to equity holders because it is more directly linked to equity valuation