You have been presented with the following financial data from 4 publicly-traded manufacturers.

Ratio	Cooper Corp	Steel Bridge	Mark Ltd.	Bulduc Ltd.
Payout ratio	37.9%	26.1%	15.9%	17.8%
Dividend yield	3.4%	1.4%	1.7%	1.8%
Basic Earnings per Share	$5.96	$8.24	$15.92	$87.24
Return on common shareholders equity	14.4%	20.2%	34.4%	10.2%

Which company exhibits the best earnings per share?

Select one:

a. Bulduc Ltd.

b. Steel Bridge

c. Mark

d. Cooper

e. None of the above as EPS is not comparable between companies