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E395 Ias Project Essay Preview: E395 Ias Project Report this essay Ratios for 2007 formula calculation Oracle calculation Microsoft Comments 1. Earnings per Share Net income/Shares outstanding 4274/5170 $0.83 $1.44 The earnings per share of Microsoft is higher than oracle due to better net income 2. Current Ratio Current assets less current liabilities 12883/9387 40168/23754.