The company I am studying is Starbucks. The Earnings per share (EPS) is a financial ratio that measures the company's profitability by calculating the amount of net income earned per share of common stock outstanding. Starbucks 2023 was a year with 3 positive quarters and one under performance quarter. EPS actual for first quarter EPS was 0.74, second quarter was 1, third quarter was 1.06, and fourth quarter was .83. The difference per quarter from EPS estimate and the EPS actual was 1st quarter at .09, second quarter as .05, third quarter at .09 and fourth quarter at -.03. Net Income for 2023 was for the first quarter 3.55B, Shareholder's equity of -8.50B for an ROE of -41.18%. Net Income for 2023 was for the second quarter 3.78B, Shareholder's equity of -8.34B for an ROE of -44.24%. Net Income for 2023 was for the third quarter 4.12B, Shareholder's equity of -7.99B for an ROE of -49.25%. Net Income for 2023 was for the fourth quarter 4.29B, Shareholder's equity of -8.61B for an ROE of -51.35%