According to the requirements for the disclosure of inputs to the option pricing model, the earnings per share (EPS) is not typically considered a necessary input to be disclosed when valuing share options. The exercised price and expected volatility are both critical inputs in the Black-Scholes model or other option pricing models, and would need to be disclosed in accordance with relevant accounting standards on the disclosure of information related to share-based payments. Therefore, the correct answer is:

Earnings per share