The diluted earnings per share (EPS) figure for 2009 was 1.84, as shown in the following illustration.
Total Earnings After Taxes / Total Number Of Shares Outstanding = Diluted EPS
$750,000 / 325,000 = $1.84.
This figure does not reflect any non-recurring expenses, gains or other items that may have happened during this time period. These could have an impact on future profitability.