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The Dividend Yield is calculated by dividing the dividends paid per share by the market price per share. This formula gives investors a measure of the income generated from their investment in a stock relative to its market price. It reflects how much cash flow an investor is receiving for every dollar invested in the stock.

Specifically, dividends per share are the actual earnings distributed to shareholders, and the market price per share represents the current valuation of the stock in the market. By using this ratio, investors can assess the attractiveness of a stock based on its income yield compared to other investment opportunities. This is particularly useful for evaluating income-generating investments, as a higher dividend yield might indicate a more favorable situation for income-focused investors.

Other formulas provided do not accurately represent the calculation of Dividend Yield, as they either incorporate unrelated metrics like total assets or net earnings in a way that does not pertain to dividend income relative to market price.