COMPARISION OF EPS VIZ A VIZ FACE VALUE

SIR,

Question is on EPS ANALYSIS.

If there are TWO companies A & B

  1. A has a FACE VALUE OF SHARE 1.

  2. B has a FACE VALUE of SHARE 10.

The EPS shown is 8 for BOTH COMPANIES.

Then which company should be considered as a BETTER EARNING COMPANY ???

How do we compare EPS whenever the FACE VALUE of COMPARED COMPANIES ARE DIFFERENT

like 10 OR 5 OR 2 OR 1.

Thanking you