每股收益和净资产收益率是评价上市公司经营业绩的两个重要指标,也是投资者最为关心的两个指标。每股收益是指当期净利润除以当期发行在外普通股的加权平均数,即每股普通股所获得的净利润。净资产收益率是指当期净利润与平均股东权益的百分比,即单位股东权益所获得的净利润。一 Earnings per share and return on net assets are two important indicators for evaluating the operating performance of listed companies and are two indicators that investors are most concerned about. Earnings per share refers to the net profit of the current period divided by the weighted average number of ordinary shares outstanding during the current period, that is, the net profit per ordinary share. Return on net assets refers to the percentage of net profit in the current period to the average shareholder’s equity, which is the net profit obtained from unit shareholders’ equity. one