Earnings per share (EPS) is a critical financial metric that directly influences investor sentiment and stock valuation. A year-over-year decrease in EPS, as reported by Lake Shore Bancorp, typically leads to negative investor perception and could result in a short-term decline in the stock price. Given that this is a direct report of the company's earnings, the relevance is high, and the importance is significant as it reflects the company's profitability. The confidence level is set at 90, acknowledging the typical market response to earnings reports, although market conditions and other external factors could also play a role in the stock's performance.