Diluted earnings per share is net profit divided by all the shares that would exist if every option and convertible security were exercised. It is the most conservative per-share measure.
「摊薄每股收益」＝净利润 ÷ 全部潜在股份
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| — | Accenture Brushes Off the AI Disruption Fears With a Record Year of Bookings 「摊薄每股收益」＝净利润 ÷ 全部潜在股份 · 第 6 张术语卡 | Accenture's fourth-quarter GAAP diluted EPS was $3.29, up 46 per cent, against a market consensus of $3.18. 与它对应的是「基本每股收益（basic EPS）」，分母只用当前实际流通股。为什么重要：如果公司大量发期权、可转债，basic EPS 会比 diluted EPS 好看，摊薄口径更能反映老股东被稀释的真实程度。另外，股票回购会减少分母、抬高 EPS——所以 EPS 涨了，未必是利润涨了。 |