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the question about profitbility ratios if earning per share = earning available for common stockholders number of shares of common stock outstanding if we have

the question about profitbility ratios
if earning per share = earning available for common stockholders\ number of shares of common stock outstanding
if we have 221000/76262= 2.90
what does it mean 2.90 and which better if increase or decrease? i want short answer to help me in test and second question what does mean common stock outstanding

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