This study examines the variables affecting earnings per share (EPS), a crucial sign of a company's profitability and financial stability, on the Dhaka Stock Exchange (DSE). In order to investigate their individual and combined impacts on EPS and share price, the research focuses on firm-specific factors such share price, liquidity, Return on Assets (ROA), Net Asset Value per share (NAV), business size, and cash dividend rate (CDR). The study finds that the dividend rate and NAV per share are the most important determinants of EPS, accounting for 75% of its fluctuation, using regression analysis, correlation, and descriptive statistics. Important conclusions show that market disparities and outliers cause a great deal of variation in financial measures, with significant relationships shown between EPS and dividend rate and share price and NAV per share. To resolve noted discrepancies and increase investor trust, recommendations focus on enhancing financial reporting, asset valuation, dividend policy, liquidity management, and profitability. The study comes to the conclusion that in order to promote steady profitability and resilience in Bangladesh's changing stock market, smart financial practices and governance changes are crucial. To further understand EPS drivers in developing economies, future studies should examine sector wise dynamics, governance procedures, and macroeconomic determinants.