Which ONE of the following statements about the earnings per share ratio is correct?

A、All entities must disclose earnings per share in their financial statements;

B、Earnings per share represents the return on the investment for all capital providers;

C、Earnings per share is calculated as profit after tax divided by the total number of ordinary shares at the year end;

D、The denominator of the earnings per share ratio is the weighted average number of ordinary shares outstanding during the period