diluted earning per share

简明释义

摊薄每股收益

英英释义

例句

1.Investors often look at diluted earning per share 稀释每股收益 to assess the potential impact of stock options on their investments.

投资者通常查看稀释每股收益以评估股票期权对其投资的潜在影响。

2.The diluted earning per share 稀释每股收益 report showed that the company is managing its shares effectively.

稀释每股收益报告显示公司有效管理其股份。

3.Analysts predict that the diluted earning per share 稀释每股收益 will improve next year due to new product launches.

分析师预测，由于新产品发布，明年的稀释每股收益将会改善。

4.The company's diluted earning per share 稀释每股收益 increased by 10% this quarter, indicating strong performance.

公司的稀释每股收益在本季度增长了10%，表明业绩强劲。

5.A decline in diluted earning per share 稀释每股收益 can signal financial trouble for a company.

稀释每股收益的下降可能预示着公司的财务危机。

作文

In the world of finance and investing, understanding various financial metrics is crucial for making informed decisions. One such metric that investors often encounter is diluted earning per share. This term refers to the earnings of a company allocated to each outstanding share of common stock, taking into account all potential dilution from convertible securities, options, and other sources. The concept of diluted earning per share is important because it provides a more conservative view of a company's profitability, reflecting the worst-case scenario in which all potential shares are converted into common stock.To grasp the significance of diluted earning per share, it is necessary to understand its calculation. The formula involves dividing the net income of a company by the total number of diluted shares outstanding. Diluted shares include not only the current shares but also any additional shares that could be created through the conversion of convertible bonds or stock options. This means that if a company has issued stock options to its employees, those options must be factored into the calculation of diluted earning per share. For example, consider a company that reports a net income of $1 million and has 1 million shares outstanding. In this case, the basic earnings per share (EPS) would be $1. However, if the company has issued stock options that could potentially create an additional 200,000 shares, the total number of diluted shares would increase to 1.2 million. Therefore, the diluted earning per share would be calculated as $1 million divided by 1.2 million, resulting in approximately $0.83. This lower figure gives investors a better understanding of the company's earnings potential after considering the impact of dilution.Investors should pay close attention to both basic and diluted earning per share figures when evaluating a company's financial health. While basic EPS provides a snapshot of profitability based on current shares, diluted EPS offers insight into how future conversions could affect earnings. Companies with a significant number of options or convertible securities may have a substantial difference between their basic and diluted EPS, indicating potential risks for existing shareholders.Moreover, the diluted earning per share can also be a red flag for investors. A company with a high number of convertible securities may indicate that it is relying heavily on external financing. This reliance can lead to dilution of existing shares, which may not be favorable for current shareholders. Thus, analyzing the diluted earning per share alongside other financial metrics can help investors make more comprehensive assessments of a company’s performance.In conclusion, the term diluted earning per share plays a vital role in the evaluation of a company's financial status. By accounting for potential dilution, this metric provides a clearer picture of a company’s profitability. Investors are encouraged to examine both basic and diluted EPS figures to gain a well-rounded understanding of a company's earnings potential and associated risks. Understanding diluted earning per share is essential for anyone looking to invest wisely and assess the true value of a company in the competitive market landscape.

在金融和投资的世界中，理解各种财务指标对于做出明智的决策至关重要。投资者经常遇到的一个指标是diluted earning per share（稀释每股收益）。这个术语指的是公司分配给每一股普通股的收益，同时考虑到所有潜在的稀释因素，包括可转换证券、期权和其他来源。diluted earning per share的概念很重要，因为它提供了公司盈利能力的更保守视角，反映了所有潜在股份转换为普通股的最坏情况。要理解diluted earning per share的重要性，必须了解其计算方式。公式涉及将公司的净收入除以总的稀释股份数。稀释股份不仅包括当前的股份，还包括通过可转换债券或股票期权可能创建的任何额外股份。这意味着如果一家公司向其员工发放了股票期权，这些期权就必须在计算diluted earning per share时考虑在内。例如，考虑一家报告净收入为100万美元且流通在外的股份为100万股的公司。在这种情况下，基本每股收益（EPS）将为1美元。然而，如果该公司已发行的股票期权可能创建额外的20万股，则稀释后的股份总数将增加到120万。因此，diluted earning per share将被计算为100万美元除以120万，结果约为0.83美元。这个较低的数字让投资者更好地理解公司在考虑稀释影响后的盈利潜力。投资者在评估公司的财务健康时，应密切关注基本和diluted earning per share数据。虽然基本EPS提供了基于当前股份的盈利快照，但稀释EPS则提供了未来转换如何影响收益的洞察。拥有大量期权或可转换证券的公司，其基本和稀释EPS之间可能存在显著差异，这表明现有股东可能面临潜在风险。此外，diluted earning per share也可能是投资者的一个警示信号。拥有大量可转换证券的公司可能表明其在严重依赖外部融资。这种依赖可能导致现有股份的稀释，这对当前股东并不利。因此，分析diluted earning per share与其他财务指标一起，可以帮助投资者更全面地评估公司的表现。总之，diluted earning per share这一术语在评估公司财务状况方面发挥着至关重要的作用。通过考虑潜在的稀释，这一指标提供了公司盈利能力的更清晰图景。建议投资者检查基本和稀释EPS数据，以全面了解公司的盈利潜力和相关风险。理解diluted earning per share对于任何希望明智投资并评估公司在竞争市场中真实价值的人来说都是必不可少的。