The trend of running in the same way of EPS and share price is not worked properly. By the analysis we can see that the result bring an opposite result. Although the EPS is increasing, the share price is not increasing that much. So that the hypothesis we fixed it is also not working. After that we found some reasons that why the share price is not increasing on the trend of EPS or can say despite of EPS rising. The factors we found can be categorized in 4 types- macroeconomic factor, microeconomic factor on the company, director’s role and company’s factor and other factors. We if an investor willing to spend some money in the capital market then that person must be pursue through all the factors including the EPS. One should not only go for decision with the view of EPS. Because the EPS in not only the indicator. There is also many indicators that reflects the best decisions.