earnings per share

简明释义

每股盈利

英英释义

例句

1.A higher earnings per share 每股收益 can lead to an increase in stock prices.

更高的每股收益 earnings per share 可能导致股价上涨。

2.The board of directors announced that the earnings per share 每股收益 for the year would be significantly lower than expected.

董事会宣布，年度每股收益 earnings per share 将显著低于预期。

3.Investors often look at the earnings per share 每股收益 to gauge a company's profitability.

投资者通常查看每股收益 earnings per share 来评估公司的盈利能力。

4.The company's earnings per share 每股收益 increased by 15% this quarter, indicating strong financial performance.

该公司的每股收益 earnings per share 本季度增长了15%，表明财务表现强劲。

5.Analysts predict that the earnings per share 每股收益 will recover next year after the recent downturn.

分析师预测，经过近期的低迷后，明年的每股收益 earnings per share 将会恢复。

作文

Earnings per share, often abbreviated as EPS, is a crucial financial metric used by investors to assess a company's profitability. It represents the portion of a company's profit allocated to each outstanding share of common stock. Understanding earnings per share is essential for making informed investment decisions, as it provides insight into a company's financial health and performance over time.To calculate EPS, one must divide the net income of the company by the total number of outstanding shares. This simple formula yields a figure that indicates how much money each shareholder would receive if all profits were distributed evenly among them. For example, if a company reports a net income of $1 million and has 1 million shares outstanding, its earnings per share would be $1. This straightforward calculation allows investors to easily compare the profitability of different companies within the same industry.The significance of EPS extends beyond just a single figure; it is often analyzed in conjunction with other financial metrics to provide a more comprehensive view of a company's performance. Investors typically look at the trend of earnings per share over several quarters or years to determine whether a company is growing its profits consistently. A rising EPS can indicate effective management and a healthy business model, while a declining earnings per share may raise concerns about a company's future prospects.Moreover, EPS can also be adjusted for one-time events, such as asset sales or restructuring costs, leading to what is known as adjusted earnings per share. This adjusted figure can provide a clearer picture of a company's ongoing profitability by excluding irregular items that may distort the actual earnings.Investors should also consider the price-to-earnings ratio (P/E ratio), which is calculated by dividing the current share price by the earnings per share. The P/E ratio helps investors gauge whether a stock is overvalued or undervalued compared to its earnings. A high P/E ratio might suggest that a stock is overpriced, while a low P/E could indicate a bargain. However, these interpretations can vary significantly across different industries, making it essential to use this metric judiciously.In conclusion, earnings per share is a vital tool for investors seeking to evaluate a company's profitability and make informed investment choices. By understanding how to calculate and interpret EPS, investors can gain valuable insights into a company's financial performance and potential for growth. Whether used in isolation or as part of a broader analysis, earnings per share remains a fundamental concept in the world of finance, helping investors navigate the complexities of the stock market effectively.

每股收益，通常缩写为EPS，是投资者评估公司盈利能力的重要财务指标。它代表分配给每一股普通股的公司利润部分。理解每股收益对于做出明智的投资决策至关重要，因为它提供了对公司财务健康状况和长期业绩的洞察。要计算EPS，必须将公司的净收入除以总的流通股数。这个简单的公式产生一个数字，表示如果所有利润均匀分配给每位股东，每位股东将获得多少资金。例如，如果一家公司报告的净收入为100万美元，流通股数为100万股，那么它的每股收益将为1美元。这个简单的计算使得投资者能够轻松比较同一行业中不同公司的盈利能力。EPS的重要性不仅仅体现在单一数字上；它通常与其他财务指标一起分析，以提供公司业绩的更全面视图。投资者通常会查看每股收益在几个季度或几年的趋势，以确定公司是否持续增长利润。上升的EPS可能表明管理有效和商业模式健康，而下降的每股收益则可能引发对公司未来前景的担忧。此外，EPS还可以针对一次性事件进行调整，例如资产出售或重组成本，形成所谓的调整后每股收益。这一调整后的数据可以通过排除可能扭曲实际收益的不规则项目，提供公司持续盈利能力的更清晰图景。投资者还应考虑市盈率（P/E比率），其计算方法是将当前股价除以每股收益。市盈率帮助投资者判断股票是否被高估或低估，与其收益相比。高市盈率可能表明股票价格过高，而低市盈率则可能指示出一个便宜的选择。然而，这些解读在不同的行业之间可能有很大差异，因此谨慎使用这一指标至关重要。总之，每股收益是投资者寻求评估公司盈利能力和做出明智投资选择的重要工具。通过理解如何计算和解释EPS，投资者可以获得关于公司财务表现和增长潜力的宝贵洞察。无论是单独使用还是作为更广泛分析的一部分，每股收益仍然是金融世界中的一个基本概念，帮助投资者有效地应对股市的复杂性。