The reasons of why the EPS is not working on the track means that the share price is not moving on the same way that the EPS goes. For an example, if like EPS is increasing in this quarter results from declaration and compare from the last quarter’s EPS so it is mandatory that the share price also increase in the same way means increasing at the increasing rate . But the fact we observed by our analysis that shows the opposite or reverse result. It is not expected that the EPS and the share price is not going in the same way. So that there must be some reasons that affect the share price movement. For some factors this problem are happening besides the accurate reasons to move up the share price or down. Mostly in the country like USA and some other developed countries, we can see the report that shows positive movement of the EPS and share price like increasing at the increasing rate as well as decreasing the decreasing rate. And these prices are automatically adjusted on behalf of very short of time. But the problem is with some developing countries capital market. It takes time to adjust the price on behalf of the EPS. So that other developing country like ours also has this problem. The reasons are describing below-