{"id":1081,"date":"2024-08-02T13:40:39","date_gmt":"2024-08-02T05:40:39","guid":{"rendered":"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/"},"modified":"2024-08-02T13:40:39","modified_gmt":"2024-08-02T05:40:39","slug":"how-to-calculate-and-understand-after-tax-earnings-per-share-eps","status":"publish","type":"post","link":"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/","title":{"rendered":"\u5982\u4f55\u8a08\u7b97\u548c\u7406\u89e3\u7a05\u5f8c\u6bcf\u80a1\u76c8\u9918\uff08EPS\uff09"},"content":{"rendered":"<p>\u5728\u7576\u4eca\u7684\u5546\u696d\u74b0\u5883\u4e2d\uff0c\u4f01\u696d\u7684\u8ca1\u52d9\u6307\u6a19\u5c0d\u6295\u8cc7\u8005\u7684\u6c7a\u7b56\u81f3\u95dc\u91cd\u8981\uff0c\u5176\u4e2d\u300c\u6bcf\u80a1\u76c8\u9918\uff08EPS\uff09\u300d\u662f\u6700\u53d7\u95dc\u6ce8\u7684\u6307\u6a19\u4e4b\u4e00\u3002EPS \u80fd\u5920\u53cd\u6620\u4f01\u696d\u7684\u7372\u5229\u80fd\u529b\u548c\u7d93\u71df\u72c0\u6cc1\uff0c\u56e0\u6b64\uff0c\u5728\u8a55\u4f30\u516c\u53f8\u7684\u8ca1\u52d9\u5065\u5eb7\u6642\uff0c\u77ad\u89e3\u7a05\u5f8c EPS \u8a08\u7b97\u516c\u5f0f\u8207\u5176\u80cc\u5f8c\u7684\u610f\u7fa9\u5c24\u70ba\u91cd\u8981\u3002\u672c\u6587\u5c07\u5c0d\u7a05\u5f8c EPS \u7684\u8a08\u7b97\u904e\u7a0b\u9032\u884c\u8a73\u7d30\u89e3\u6790\uff0c\u540c\u6642\u63a2\u8a0e\u76f8\u95dc\u8ca1\u52d9\u6982\u5ff5\uff0c\u4ee5\u5354\u52a9\u6295\u8cc7\u8005\u505a\u51fa\u660e\u667a\u7684\u6295\u8cc7\u9078\u64c7\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u986f\u793a\/\u96b1\u85cf\u5167\u5bb9\u76ee\u9304\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E8%AA%8D%E8%AD%98_EPS_%E5%8F%8A%E5%85%B6%E9%87%8D%E8%A6%81%E6%80%A7\" >\u8a8d\u8b58 EPS \u53ca\u5176\u91cd\u8981\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#EPS_%E7%A8%85%E5%BE%8C%E6%B7%A8%E5%88%A9_%C3%B7_%E6%B5%81%E9%80%9A%E5%9C%A8%E5%A4%96%E8%82%A1%E6%95%B8\" >EPS = \u7a05\u5f8c\u6de8\u5229 \u00f7 \u6d41\u901a\u5728\u5916\u80a1\u6578<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E4%BB%80%E9%BA%BC%E6%98%AF%E7%A8%85%E5%BE%8C%E6%B7%A8%E5%88%A9%EF%BC%9F\" >\u4ec0\u9ebc\u662f\u7a05\u5f8c\u6de8\u5229\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E7%A8%85%E5%89%8D_EPS_%E8%88%87%E7%A8%85%E5%BE%8C_EPS\" >\u7a05\u524d EPS \u8207\u7a05\u5f8c EPS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E7%A8%85%E5%BE%8C%E6%AF%8F%E8%82%A1%E7%9B%88%E9%A4%98%E7%9A%84%E8%A8%88%E7%AE%97%E7%A4%BA%E7%AF%84\" >\u7a05\u5f8c\u6bcf\u80a1\u76c8\u9918\u7684\u8a08\u7b97\u793a\u7bc4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E7%A8%85%E5%BE%8C%E6%B7%A8%E5%88%A9%E8%88%87_EPS_%E7%9A%84%E9%97%9C%E8%81%AF%E6%80%A7\" >\u7a05\u5f8c\u6de8\u5229\u8207 EPS \u7684\u95dc\u806f\u6027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#EPS_%E7%9A%84%E5%BD%B1%E9%9F%BF%E5%9B%A0%E7%B4%A0\" >EPS \u7684\u5f71\u97ff\u56e0\u7d20<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E7%B5%90%E8%AB%96\" >\u7d50\u8ad6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/choozseo.com\/blog\/finance\/how-to-calculate-and-understand-after-tax-earnings-per-share-eps\/#%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\" >\u5e38\u898b\u554f\u984c<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E8%AA%8D%E8%AD%98_EPS_%E5%8F%8A%E5%85%B6%E9%87%8D%E8%A6%81%E6%80%A7\"><\/span>\u8a8d\u8b58 EPS \u53ca\u5176\u91cd\u8981\u6027<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6bcf\u80a1\u76c8\u9918\uff08Earnings Per Share, EPS\uff09\u662f\u6307\u4f01\u696d\u5728\u7279\u5b9a\u5e74\u5ea6\u5167\u6240\u7372\u5229\u6f64\uff0c\u5f9e\u7a05\u5f8c\u6de8\u5229\u4e2d\u9664\u4ee5\u5728\u5916\u6d41\u901a\u7684\u666e\u901a\u80a1\u6578\u91cf\u3002\u9019\u4e00\u6307\u6a19\u4e0d\u50c5\u80fd\u5e6b\u52a9\u6295\u8cc7\u8005\u8a55\u4f30\u516c\u53f8\u8cfa\u53d6\u7372\u5229\u7684\u80fd\u529b\uff0c\u9084\u5e38\u5e38\u7528\u65bc\u6bd4\u8f03\u540c\u884c\u696d\u7684\u4f01\u696d\uff0c\u4f7f\u5f97\u6295\u8cc7\u8005\u80fd\u5920\u9078\u64c7\u6f5b\u529b\u66f4\u5927\u7684\u516c\u53f8\u3002EPS \u7684\u8a08\u7b97\u516c\u5f0f\u53ef\u8868\u9054\u70ba\uff1a<\/p>\n<h2><span class=\"ez-toc-section\" id=\"EPS_%E7%A8%85%E5%BE%8C%E6%B7%A8%E5%88%A9_%C3%B7_%E6%B5%81%E9%80%9A%E5%9C%A8%E5%A4%96%E8%82%A1%E6%95%B8\"><\/span>EPS = \u7a05\u5f8c\u6de8\u5229 \u00f7 \u6d41\u901a\u5728\u5916\u80a1\u6578<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BB%80%E9%BA%BC%E6%98%AF%E7%A8%85%E5%BE%8C%E6%B7%A8%E5%88%A9%EF%BC%9F\"><\/span>\u4ec0\u9ebc\u662f\u7a05\u5f8c\u6de8\u5229\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7a05\u5f8c\u6de8\u5229\u662f\u6307\u4f01\u696d\u5728\u67d0\u4e00\u6703\u8a08\u671f\u9593\u5167\uff0c\u8cfa\u5f97\u7684\u6536\u76ca\u6e1b\u53bb\u6240\u6709\u6210\u672c\u3001\u8cbb\u7528\u53ca\u7a05\u91d1\u5f8c\u7684\u5269\u9918\u5229\u6f64\u3002\u9019\u4ee3\u8868\u4e86\u4f01\u696d\u5be6\u969b\u53ef\u4f9b\u80a1\u6771\u5206\u914d\u7684\u5229\u6f64\u3002\u4ee5\u4e0b\u662f\u7a05\u5f8c\u6de8\u5229\u7684\u8a08\u7b97\u6b65\u9a5f\uff1a<\/p>\n<ol>\n<li><strong>\u8a08\u7b97\u71df\u6536<\/strong>\uff1a\u6536\u5165\u4f86\u6e90\u5fc5\u9808\u5305\u62ec\u6240\u6709\u7522\u751f\u7684\u92b7\u552e\u984d\u3002<\/li>\n<li><strong>\u6263\u9664\u71df\u696d\u6210\u672c\u53ca\u8cbb\u7528<\/strong>\uff1a\u9019\u5305\u62ec\u751f\u7522\u5546\u54c1\u7684\u6210\u672c\u53ca\u5176\u4ed6\u7d93\u71df\u76f8\u95dc\u8cbb\u7528\u3002<\/li>\n<li><strong>\u8a08\u7b97\u6240\u5f97\u7a05<\/strong>\uff1a\u4f9d\u64da\u516c\u53f8\u7684\u7a05\u7387\u8a08\u7b97\u61c9\u7e73\u7d0d\u7684\u6240\u5f97\u7a05\u3002<\/li>\n<li><strong>\u8a08\u7b97\u7a05\u5f8c\u6de8\u5229<\/strong>\uff1a\u5f9e\u7e3d\u71df\u6536\u4e2d\u6263\u9664\u71df\u696d\u6210\u672c\u548c\u7a05\u91d1\uff0c\u5f97\u5230\u7684\u5373\u70ba\u7a05\u5f8c\u6de8\u5229\u3002<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%E7%A8%85%E5%89%8D_EPS_%E8%88%87%E7%A8%85%E5%BE%8C_EPS\"><\/span>\u7a05\u524d EPS \u8207\u7a05\u5f8c EPS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5728\u516c\u53f8\u8ca1\u52d9\u5831\u8868\u4e2d\uff0c\u7a05\u524d EPS \u901a\u5e38\u7528\u65bc\u9810\u6e2c\u548c\u5167\u90e8\u5206\u6790\uff0c\u800c\u7a05\u5f8c EPS \u662f\u5c0d\u5916\u5831\u544a\u7684\u7cbe\u6e96\u8cc7\u6599\u3002\u7a05\u524d EPS = \u7a05\u524d\u6de8\u5229 \u00f7 \u6d41\u901a\u5728\u5916\u80a1\u6578\uff0c\u7136\u800c\u5be6\u52d9\u4e2d\uff0c\u6295\u8cc7\u8005\u66f4\u95dc\u6ce8\u7684\u901a\u5e38\u662f\u7a05\u5f8c EPS\uff0c\u56e0\u70ba\u5b83\u66f4\u80fd\u771f\u5be6\u53cd\u6620\u516c\u53f8\u7684\u7d93\u6fdf\u72c0\u6cc1\u3002\u6709\u6642\u5019\uff0c\u67d0\u4e9b\u516c\u53f8\u53ef\u80fd\u6703\u56e0\u70ba\u7279\u5b9a\u7684\u6703\u8a08\u653f\u7b56\u6216\u7a05\u6cd5\u512a\u52e2\uff0c\u5c0e\u81f4\u7a05\u524d EPS \u770b\u8d77\u4f86\u7406\u60f3\uff0c\u4f46\u5728\u7a05\u5f8c\u770b\u4f86\u537b\u53ef\u80fd\u7121\u6cd5\u5be6\u73fe\u76f8\u540c\u7684\u5229\u6f64\u3002\u56e0\u6b64\uff0c\u7406\u89e3\u9019\u4e8c\u8005\u7684\u5340\u5225\u662f\u6295\u8cc7\u8005\u9700\u8b39\u8a18\u7684\u8981\u7d20\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%A8%85%E5%BE%8C%E6%AF%8F%E8%82%A1%E7%9B%88%E9%A4%98%E7%9A%84%E8%A8%88%E7%AE%97%E7%A4%BA%E7%AF%84\"><\/span>\u7a05\u5f8c\u6bcf\u80a1\u76c8\u9918\u7684\u8a08\u7b97\u793a\u7bc4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8209\u4f8b\u4f86\u8aaa\uff0c\u5047\u8a2d\u67d0\u516c\u53f8\u5728\u67d0\u5e74\u5ea6\u7684\u7e3d\u71df\u6536\u70ba 10,000,000 \u5143\uff0c\u71df\u696d\u6210\u672c\u70ba 6,000,000 \u5143\uff0c\u71df\u696d\u8cbb\u7528\u5247\u70ba 1,000,000 \u5143\uff0c\u4f01\u696d\u6240\u7e73\u7d0d\u7684\u7a05\u91d1\u70ba 600,000 \u5143\u3002\u4f9d\u64da\u4e0a\u8ff0\u8cc7\u6599\uff0c\u6211\u5011\u53ef\u4ee5\u9032\u884c\u4ee5\u4e0b\u8a08\u7b97\uff1a<\/p>\n<ol>\n<li>\n<p><strong>\u8a08\u7b97\u7a05\u524d\u6de8\u5229<\/strong>\uff1a<br \/>\n   \\(<br \/>\n   \u7a05\u524d\u6de8\u5229 = \u71df\u6536 - \u71df\u696d\u6210\u672c - \u71df\u696d\u8cbb\u7528 = 10,000,000 - 6,000,000 - 1,000,000 = 3,000,000<br \/>\n   \\)<\/p>\n<\/li>\n<li>\n<p><strong>\u8a08\u7b97\u7a05\u5f8c\u6de8\u5229<\/strong>\uff1a<br \/>\n   \\(<br \/>\n   \u7a05\u5f8c\u6de8\u5229 = \u7a05\u524d\u6de8\u5229 - \u6240\u5f97\u7a05 = 3,000,000 - 600,000 = 2,400,000<br \/>\n   \\)<\/p>\n<\/li>\n<li>\n<p><strong>\u8a08\u7b97\u6d41\u901a\u5728\u5916\u7684\u666e\u901a\u80a1\u6578<\/strong>\uff1a\u5047\u8a2d\u8a72\u516c\u53f8\u6d41\u901a\u5728\u5916\u7684\u666e\u901a\u80a1\u6578\u70ba 1,000,000 \u80a1\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u8a08\u7b97\u7a05\u5f8c EPS<\/strong>\uff1a<br \/>\n   \\(<br \/>\n   \u7a05\u5f8c EPS = \u7a05\u5f8c\u6de8\u5229 \u00f7 \u6d41\u901a\u5728\u5916\u80a1\u6578 = 2,400,000 \u00f7 1,000,000 = 2.4<br \/>\n   \\)<\/p>\n<\/li>\n<\/ol>\n<p>\u7531\u6b64\u53ef\u77e5\uff0c\u8a72\u516c\u53f8\u7684\u7a05\u5f8c EPS \u70ba 2.4 \u5143\uff0c\u9019\u610f\u5473\u8457\u6bcf\u4e00\u80a1\u80fd\u5920\u70ba\u80a1\u6771\u5e36\u4f86 2.4 \u5143\u7684\u5229\u6f64\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%A8%85%E5%BE%8C%E6%B7%A8%E5%88%A9%E8%88%87_EPS_%E7%9A%84%E9%97%9C%E8%81%AF%E6%80%A7\"><\/span>\u7a05\u5f8c\u6de8\u5229\u8207 EPS \u7684\u95dc\u806f\u6027<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0cEPS \u672c\u8cea\u4e0a\u662f\u516c\u53f8\u5728\u7279\u5b9a\u671f\u9593\u5167\u53ef\u4f9b\u7d66\u6bcf\u80a1\u80a1\u6771\u7684\u7372\u5229\uff0c\u56e0\u6b64 EPS 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>\n<p>\u5982\u4f55\u8a08\u7b97\u6bcf\u80a1\u76c8\u9918\uff08EPS\uff09\uff1f<br \/>\nA\uff1aEPS \u7684\u8a08\u7b97\u516c\u5f0f\u70ba\u7a05\u5f8c\u6de8\u5229\u9664\u4ee5\u6d41\u901a\u5728\u5916\u80a1\u6578\u3002<\/p>\n<\/li>\n<li>\n<p>\u7a05\u5f8c\u6de8\u5229\u4ee3\u8868\u4ec0\u9ebc\u610f\u601d\uff1f<br \/>\nA\uff1a\u7a05\u5f8c\u6de8\u5229\u662f\u6307\u4f01\u696d\u5728\u7279\u5b9a\u671f\u9593\u5167\u8cfa\u53d6\u7684\u6de8\u5229\u6f64\uff0c\u6263\u9664\u4e86\u6240\u6709\u6210\u672c\u3001\u8cbb\u7528\u548c\u7a05\u91d1\u5f8c\u7684\u5229\u6f64\u3002<\/p>\n<\/li>\n<li>\n<p>\u7a05\u524d EPS \u8207\u7a05\u5f8c EPS \u6709\u4ec0\u9ebc\u4e0d\u540c\uff1f<br \/>\nA\uff1a\u7a05\u524d EPS \u7528\u65bc\u5167\u90e8\u9810\u6e2c\u8207\u5206\u6790\uff0c\u800c\u7a05\u5f8c EPS 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