This study aims to determine the impact of financial leverage on earning per share on sub-sector of textile and garment companies listed in IDX. The independent variables used in this study were degree of financial leverage, debt to total asset ratio, and debt to equity ratio, the dependent variable used in this study was earning per share. The purpose of this study is to determine the effect of financial leverage on earning per share. The research conducted is quantitative research. The population used in this study were all the companies under the sub-sector textile and garment companies listed in IDX years period 2014-2018. The company used as samples were 7 companies. In this study using purposive sampling techniques with total sample of 35 sub-sector textile and garment companies. Method of data collection using secondary data. The data analysis used multiple linear regression analysis. Based on the results of research and analysis by using SPSS 25 indicates: DFL has no significant effect on EPS partially. DAR has significant effect on EPS partially. DER has significant effect on EPS partially. DFL, DAR, DER have significant effect on EPS simultaneously. The company uses financial leverage in the optimal level. So, the expected return can be achieved by the company. If the management maintain a good performance, it will increase the income as well as the earnings per share. Therefore, the use of optimal level of financial leverage can increase the advantages to be gained by the shareholders as earnings per share.