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所在平台: Udemy |
课程主页: https://www.udemy.com/course/earnings-per-share-eps/
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**课程名称：** 每股收益 (EPS) **课程概述：** 本课程旨在介绍金融和会计学习者必备的关键术语——每股收益 (EPS)。EPS是衡量公司价值的重要指标。其基本计算方式为：归属于股权股东的净利润除以特定日期的普通股总数。 EPS是判断公司财务健康状况的关键财务参数。较高的EPS通常意味着公司更高的盈利能力。对于投资者而言，EPS有助于识别最具吸引力的投资选项，并可用于预测公司股票的现有及未来价值。 此外，EPS还用于计算市盈率 (Price Earnings Ratio)，这是分析公司股价的重要工具。EPS年复一年稳定增长的公司通常被视为良好的投资选择。 本课程将重点讲解EPS的两种主要类型：**基本每股收益 (Basic EPS)** 和 **稀释每股收益 (Diluted EPS)**。 * **基本每股收益**的计算是将公司利润除以流通在外的普通股总数。 * **稀释每股收益**则会考虑所有潜在的稀释因素，例如期权转化为股票的情况。当公司可能面临股权激励计划 (ESOP) 或类似情况导致的潜在稀释时，通常会使用稀释每股收益。 总之，EPS与其他财务指标结合，能够全面反映公司的盈利能力和市场表现。
Earnings Per Share: Earnings per Share is important terminology every learner of finance and accounts need to learn. Earnings per share is common corporate terminology used to carry out corporate value. Earnings Per Share (EPS) is basically calculated as net profit attributable to equity shares divided by number of equity shares outstanding as on particular date. Earnings per share is significant financial parameter used to know Company's financial health. Higher EPS reflects greater profitability from the company.EPS of the company helps investing company the most suitable investment option. With EPS one can determine company's existing and future stock value. EPS is used to calculate Price Earnings Ratio which is ultimately used to analyze share price of the company. Year on year steadily increasing EPS is considered to be good investment option.There are basically 2 types of EPS i.e. Basic EPS and Diluted EPS.For calculation of basic EPS one need to divide company's profit by number of shares outstanding.For calculation of diluted EPS one need to consider all possible dilutions like when options are converted into shares. Diluted EPS is used when company is likely to witness a dilution because of Employee Share option Plan (ESOP) or other similar cases,Thus to conclude Earnings per share with other financial parameters give idea about company' profitability and market performance.
