That would do it for me, but unfortunately for me my net income is equal to my gross income minus taxes.

False. Net Income is often called "the bottom line".

Net income plus operating expenses equals gross profit, or total revenue. To calculate net income, accountants subtract total expenses from total revenues.

Earning per share = Net income / average shareholders equity

Earning is more in sense of sales revenue while net income is different in this sence that it is the difference between revenues or earnings from expenses.