Here is a list of ways in which companies can use earnings per share (EPS) information to evaluate their financial performance and compare themselves to other companies in the same industry or sector, under IAS 33:

1. Measure profitability: EPS is a key metric for measuring a company's profitability on a per-share basis. By comparing their EPS to that of other companies in the same industry or sector, companies can gain insight into how they are performing relative to their peers.
2. Assess growth potential: Companies can use EPS to assess their growth potential by comparing their current EPS to their EPS from previous periods or to that of other companies in the same industry or sector. If a company's EPS is increasing over time or is higher than that of its peers, this may indicate strong growth potential.
3. Monitor investor sentiment: EPS can be used as a gauge of investor sentiment, as it provides an indication of the earnings potential of a company. If a company's EPS is higher than expected or is increasing, this may lead to increased investor confidence and a higher stock price.
4. Evaluate dividend policy: Companies can use EPS to evaluate their dividend policy by comparing their EPS to their dividend payout. If a company's EPS is significantly higher than its dividend payout, this may indicate that it has room to increase its dividend payments to shareholders.
5. Identify potential areas for improvement: By comparing their EPS to that of other companies in the same industry or sector, companies can identify potential areas for improvement in their operations, such as reducing costs or improving profitability.
6. Analyze stock performance: EPS can be used to analyze a company's stock performance by comparing its EPS to its stock price. If a company's EPS is increasing but its stock price is not, this may indicate that the market is undervaluing the company's stock.

Overall, EPS is a valuable metric that companies can use to evaluate their financial performance, identify areas for improvement, and compare themselves to other companies in the same industry or sector. By understanding how EPS is calculated and using it effectively, companies can gain valuable insights into their operations and investor sentiment.