Measuring the Degree of the Effect of the Financial and Operating Leverages on the Earning per Share in the Energy Companies

The aim of this research is to determine the extent to which financial and operating leverages affect earnings per share (eps) in companies. we selected the energy industry owing to its significance in the omani economy. the sample of the study included 09 energy companies listed in muscat financial market during 2015-2021. in addition, we used the descriptive analytical method to achieve the objectives, analyze and interpret the results, as well as reach conclusions and recommendations. as for hypotheses testing, we used panel data analysis with eviews 12. results of the statistical analysis and the hypotheses testing showed no statistically significant effect for the degree of the financial and operating leverages on eps in the omani energy companies. furthermore, the study recommends that understudied companies take advantage of investment opportunities by obtaining long-term loans from the financial sector in order to achieve the basic goal of using financial and operating leverages