Which of the following explains the EPS (Earnings per share) most appropriately?

A. It is a performance index that presents the rate (%) of return the company has achieved for the owners.

B. It is an operating performance index. It is the amount ($) of net profit returned to each investor.

C. It is one of the expenses.

D. It is an operating performance index that presents the amount ($) of net profit returned to each share of common stock owned by the investors.