was or were should be used in below examples?

grammaticality

Solution 1:

If you are talking about the metric, 'earnings per share', you would use the singular, as for example in:

Prior to the issue of FRS3, earnings per share was defined as....

However, if you're talking about the value of this metric, then you would use the plural, because the number that ensues is generally in units of currency:

Earnings per share were 0.96 euro

Looking at relative usage of 'were' vs 'was' in Google ngrams, the plural version appears several times more often than the singular.

enter image description here

Related

Vector functions in pytorch to apply autograd to them
Tiptap removes Vuetify packages in Nuxt project
Finding similar rows in two dataframes using pandas
Sets with Hausdorff-Measure 0
Must an ideal generated by an irreducible element be a maximal ideal?
Lie algebra of $\left(\begin{smallmatrix}a & b\\ & a^2\end{smallmatrix}\right )$ in $GL_2(\mathbb{R})$
Map bounded if composition is bounded
Edge length of hyperbolic tesselations
Linear functional $f$ is continuous at $x_0=0$ if and only if $f$ is continuous $\forall x\in X$?
Third-order Linear Parabolic PDE
$1\cdot 3 + 2\cdot 4 + 3\cdot 5 + \cdots + n(n+2) = n(n+1)(2n+7)/6$ by mathematical induction
Continuity of $g(\theta) = \frac{1}{2\pi^2\theta^3}-\frac{\pi}{2}\cot(\pi\theta)\csc^2(\pi\theta)$ at $\theta=0$