Financial ratios and their relationship to earnings per share for Jordanian public industrial companies listed on the Amman Stock Exchange / an analytical study for the period 2005-2015

The current study aims to identify the relationship between the financial ratios and its relation to the revenue on the stock of the Jordanian industrial companies. To achieve the objectives of the study, the researchers used the analytical descriptive method for the actual data of the (33) companies which were included in the study sample from 2005 to 2015. The results of the study indicate that there is a positive statistically significant effect of the profitability ratios represented by (gross profit margin, return on sales, and return on assets) onto earning per share. And return on stockholders' equity did not have any effect. In addition, the study concluded that there is a statistically significant relation to the liquidity ratios represented by (current ratio and cash ratio) on earning per share. There is also a statistically significant relationship to the ratio of activity (inventory turnover and total asset turnover) to earning per share. As for the leverage ratio, there is no relation to the leverage ratio (debt ratio, equity and debt-equity ratio). The study recommends paying attention to the adoption of financial ratios in the Jordanian public shareholding companies