This paper refers the discussion of earning per share with the predictors in evidence of banking sector in Pakistan. In this we analysis the sample of 12 from 2007 to 2011.A conceptual model has been developed for the understanding the whole model and key findings have been explained for the future decision makers which involve the investors and decision makers. We use the different model to analysis that market based factors have no significant effect on outcome and firm based factors have a significant effect on the outcome and this result is derived by random effect model.