It is factored in because eps is a indicator of a companies profitability.EBITDA is probably a more important number as is cash flow statement.EPS is not used as often anymore because of all the ways companies have been able to do funny accounting to make the EPS sound better than it is.Cash flow statements can't be faked like an EPS can.
Preferred stockholders get no dividends... They just get paid off first if the company goes under... After creditors, that is!
You have it backwards. Common stockholders get the dividends; preferred stockholders don't get dividends. They both get 'voting rights', but when, and if, the company goes bankrupt, the preferred stockholders get 'paid off' with the remaining procedes after the company's creditors are paid. The common stockholders commonly get left with worthless stock.