This study aims to determine the contribution of the leverage to companies’ profitability (EPS) analyzed by the EBIT EPS indifference point. This study employs analytical descriptive and utilizes secondary data collected through documentation. The results of this study indicate that if the company's EBIT value is higher than the indifference point, the company’s decision to use debt results in a high EPS value. On the other hand, if the company's EBIT value is lower than the indifference point, the company’s decision to use debt results in a low EPS value. If the EBIT value is higher than the indifference point, each additional EBIT will increase the company’s EPS value. In addition, if the EPS value increase boosts the total income, the EPS value will be high and the use of debt is regarded to be effective. Oppositely, if the debt increase does not improve the total income, the EPS value will be low
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