Final answer:
Earnings per share is a key metric that summarizes a company's profitability and aligns with investor interests, including venture capitalists, making it an essential figure for evaluating performance. Therefore, the correct option is A.
Step-by-step explanation:
When investors want to focus on one number that may summarize a company's performance, earnings per share (EPS) often serves as that key metric. EPS represents the portion of a company's profit allocated to each outstanding share of common stock, serving as an indicator of a company's profitability. Choices such as dividends, retained earnings, and the income statement itself are important, but EPS directly communicates earnings relative to shareholder ownership, aligning with the interests of equity investors—both public and venture capitalists, who may own a significant part of the company. Moreover, the issuance of stock versus bonds impacts a company's cash obligations, where stock issuance might lead to discretionary dividend payments without the hard commitment that comes with interest payments on debt.