Warren Buffet Excerpt

Can someone explain what Buffet means here:

Most companies define “record” earnings as a new high in earnings per share. Since businesses customarily add from year to year to their equity base, we find nothing particularly noteworthy in a management performance combining, say, a 10% increase in equity capital and a 5% increase in earnings per share. After all, even a totally dormant savings account will produce steadily rising interest earnings each year because of compounding.

Would think that, by using EPS for earnings, you negate the effect of a growing equity base. I thought  if you have record earnings (but some is $$ from selling equity), then I would think EPS negates the cash influx from follow-on equity sales?

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