IAS 33 is the International Accounting Standard that deals with earnings per share (EPS) calculations. It requires companies to disclose basic and diluted EPS on their income statement. While IAS 33 itself does not directly connect to other accounting ratios, changes in EPS can impact other ratios that are used to analyze a company's financial performance. Some of these ratios include:

1. Price-to-Earnings (P/E) Ratio: The P/E ratio is calculated by dividing a company's share price by its EPS. If EPS increases, the P/E ratio will decrease, assuming the share price remains constant.
2. Price-to-Book (P/B) Ratio: The P/B ratio is calculated by dividing a company's share price by its book value per share. Book value per share is calculated by subtracting liabilities from assets and dividing by the number of outstanding shares. An increase in EPS can lead to an increase in book value per share, which can cause the P/B ratio to decrease, assuming the share price remains constant.
3. Return on Equity (ROE) Ratio: The ROE ratio is calculated by dividing a company's net income by its shareholder equity. An increase in EPS can lead to an increase in net income, which can cause the ROE ratio to increase.
4. Debt-to-Equity (D/E) Ratio: The D/E ratio is calculated by dividing a company's total liabilities by its shareholder equity. An increase in EPS can lead to an increase in shareholder equity, which can cause the D/E ratio to decrease.

Overall, changes in EPS can impact a company's valuation and financial ratios, making it an important metric for investors and analysts to monitor.