Earnings per share (EPS) is a critical financial metric that directly reflects a company's profitability. A year-over-year decrease in EPS, as reported by FNCB Bancorp, is often viewed negatively by investors and can lead to a decrease in stock price as it may indicate a reduction in the company's financial performance. The relevance is high as the news is directly about FNCB Bancorp's financial results, and the importance is significant because EPS is a key determinant of stock valuation. The confidence level is not at the maximum because market reactions can be influenced by a variety of factors beyond just EPS results.