fully diluted earnings per share

简明释义

新增转换股后每股最小收益率

英英释义

例句

1.The company's fully diluted earnings per share 摊薄每股收益 increased significantly after the new funding round.

公司的摊薄每股收益在新一轮融资后显著增加。

2.When calculating the fully diluted earnings per share 摊薄每股收益, all convertible securities are taken into account.

在计算摊薄每股收益时，所有可转换证券都被考虑在内。

3.The report showed that the fully diluted earnings per share 摊薄每股收益 was lower than expected due to increased expenses.

报告显示，由于费用增加，摊薄每股收益低于预期。

4.A high fully diluted earnings per share 摊薄每股收益 indicates a company is performing well financially.

高的摊薄每股收益表明公司在财务上表现良好。

5.Investors often look at the fully diluted earnings per share 摊薄每股收益 to assess the potential impact of stock options.

投资者通常查看摊薄每股收益以评估股票期权的潜在影响。

作文

Understanding financial metrics is crucial for investors who want to make informed decisions about their investments. One important metric that often comes up in discussions about a company's profitability is fully diluted earnings per share. This term refers to the calculation of earnings per share (EPS) that takes into account all potential shares that could be outstanding, including stock options, convertible securities, and any other instruments that could be converted into common stock. By considering these additional shares, fully diluted earnings per share provides a more comprehensive view of a company’s earnings potential. When evaluating a company’s financial health, investors must look beyond the basic EPS figure. The basic EPS only considers the shares currently outstanding. However, companies often have various forms of equity compensation that can dilute the value of existing shares. This is where fully diluted earnings per share becomes relevant, as it helps investors understand the worst-case scenario regarding earnings dilution. For example, if a company has a basic EPS of $2.00 but has numerous stock options and convertible bonds that could potentially add several million shares to the total outstanding shares, the fully diluted earnings per share might drop to $1.50. This significant difference highlights the importance of considering dilution when assessing a company's profitability. Investors should always seek to understand how many shares could potentially be added to the market and how that would affect their investment. Moreover, the fully diluted earnings per share figure is particularly useful when comparing companies within the same industry. Different companies may have varying numbers of stock options or convertible securities, which can significantly impact their EPS figures. By using the fully diluted earnings per share metric, investors can make more accurate comparisons between companies, allowing them to identify which firms are genuinely more profitable on a per-share basis. In addition, understanding fully diluted earnings per share can help investors gauge the potential impact of future financing activities. If a company plans to issue new shares or convert existing securities, the dilution of EPS will be a critical factor to consider. Investors need to be aware of how these actions might affect their ownership stake and the overall value of their investment. In conclusion, fully diluted earnings per share is a vital financial metric that provides a clearer picture of a company’s profitability by accounting for all potential shares that could dilute earnings. Investors who take the time to understand this concept will be better equipped to analyze companies and make informed investment decisions. By looking at both basic and fully diluted EPS, investors can gain insights into the true earning power of a company and avoid potential pitfalls associated with share dilution.

理解财务指标对于希望对投资做出明智决策的投资者至关重要。一个在讨论公司盈利能力时经常出现的重要指标是完全稀释每股收益。这个术语指的是每股收益（EPS）的计算，它考虑了所有可能的已发行股份，包括股票期权、可转换证券以及任何其他可能转换为普通股的工具。通过考虑这些额外的股份，完全稀释每股收益提供了公司盈利潜力的更全面视角。在评估公司的财务健康时，投资者必须超越基本的EPS数字。基本EPS只考虑当前已发行的股份。然而，公司通常会有各种形式的股权补偿，这可能会稀释现有股份的价值。这就是完全稀释每股收益变得相关的地方，因为它帮助投资者理解有关盈利稀释的最坏情况。例如，如果一家公司基本EPS为2.00美元，但有许多股票期权和可转换债券可能会向总流通股添加数百万股，则完全稀释每股收益可能降至1.50美元。这一显著差异突显了在评估公司盈利能力时考虑稀释的重要性。投资者应始终寻求了解可能向市场添加多少股份，以及这将如何影响他们的投资。此外，完全稀释每股收益数据在比较同一行业内的公司时尤其有用。不同的公司可能拥有不同数量的股票期权或可转换证券，这可能会显著影响它们的EPS数字。通过使用完全稀释每股收益这一指标，投资者可以更准确地比较公司，从而识别出哪些公司在每股基础上真正更具盈利能力。此外，理解完全稀释每股收益可以帮助投资者评估未来融资活动的潜在影响。如果一家公司计划发行新股份或转换现有证券，EPS的稀释将是一个关键因素。投资者需要意识到这些行动可能对他们的所有权份额和投资整体价值产生的影响。总之，完全稀释每股收益是一个重要的财务指标，通过考虑所有可能稀释收益的股份，提供了公司盈利能力的更清晰图景。花时间理解这一概念的投资者将更好地分析公司并做出明智的投资决策。通过同时查看基本和完全稀释EPS，投资者可以深入了解公司的真实盈利能力，避免与股份稀释相关的潜在陷阱。