fully-diluted earnings per share

简明释义

全稀释每股收益

英英释义

例句

1.Investors often look at the fully-diluted earnings per share 摊薄后每股收益 to assess the potential impact of stock options.

投资者通常关注摊薄后每股收益以评估股票期权的潜在影响。

2.During the earnings call, the CEO emphasized the importance of fully-diluted earnings per share 摊薄后每股收益 in evaluating company performance.

在财报电话会议上，CEO强调了摊薄后每股收益在评估公司业绩中的重要性。

3.The fully-diluted earnings per share 摊薄后每股收益 reflects the worst-case scenario for shareholders if all options are exercised.

如果所有期权被行使，摊薄后每股收益反映了股东的最坏情况。

4.The company's fully-diluted earnings per share 摊薄后每股收益 increased significantly after the new funding round.

公司的摊薄后每股收益在新一轮融资后显著增加。

5.Analysts recommend comparing the fully-diluted earnings per share 摊薄后每股收益 with competitors to gauge market position.

分析师建议将摊薄后每股收益与竞争对手进行比较，以评估市场地位。

作文

In the world of finance and investing, understanding various metrics is crucial for making informed decisions. One important metric that investors often come across is fully-diluted earnings per share (FD EPS). This term refers to the earnings of a company divided by the total number of outstanding shares, including all potential shares that could be created through stock options, convertible securities, and other financial instruments. The concept of fully-diluted earnings per share is essential because it provides a more comprehensive view of a company's profitability, especially when considering the potential dilution of shares. To break it down further, let’s consider a hypothetical example. Imagine a company, ABC Corp, which has 1 million shares currently outstanding, and it reports a net income of $5 million. In this scenario, the basic earnings per share (EPS) would be calculated as follows: $5 million divided by 1 million shares, resulting in an EPS of $5. However, if ABC Corp also has stock options and convertible bonds that could potentially add another 500,000 shares, the fully-diluted earnings per share would take these potential shares into account. Therefore, the total number of shares would rise to 1.5 million, and the FD EPS would be $5 million divided by 1.5 million, equating to approximately $3.33. This calculation highlights why fully-diluted earnings per share is a critical figure for investors. It helps them understand the worst-case scenario regarding earnings per share if all possible shares were to be issued. Investors often look at FD EPS to assess the potential impact of dilution on their investment. If a company has a significantly lower FD EPS compared to its basic EPS, it might indicate that the company is heavily reliant on stock options or convertible securities, which could dilute the value of existing shares. Moreover, the importance of fully-diluted earnings per share extends beyond individual companies. Analysts and investors use this metric to compare different companies within the same industry. For instance, two companies may have similar net incomes but vastly different FD EPS figures, suggesting that one company may face more dilution risk than the other. This comparison can influence investment decisions and portfolio management strategies. Additionally, understanding fully-diluted earnings per share is particularly relevant during mergers and acquisitions. When companies are evaluated for potential buyouts, the FD EPS can provide insight into how the acquisition might affect the earnings of the acquiring company. If the target company has a high level of potential dilution, it could impact the overall valuation and the attractiveness of the deal. In conclusion, fully-diluted earnings per share is a vital financial metric that offers insights into a company’s profitability while accounting for potential dilution. Investors who grasp this concept can make better-informed decisions, compare companies more effectively, and evaluate the implications of corporate actions such as mergers and acquisitions. As the financial landscape continues to evolve, having a firm understanding of metrics like FD EPS will remain essential for anyone involved in investing or corporate finance.

在金融和投资的世界中，理解各种指标对于做出明智的决策至关重要。投资者经常遇到的一个重要指标是完全摊薄每股收益（FD EPS）。这个术语指的是公司的收益除以总的流通股数，包括所有可能通过股票期权、可转换证券和其他金融工具产生的股份。完全摊薄每股收益的概念非常重要，因为它提供了公司盈利能力的更全面的视角，特别是在考虑股份潜在稀释的情况下。进一步分析，我们考虑一个假设的例子。假设一家公司ABC Corp，目前有100万股流通在外，报告的净收入为500万美元。在这种情况下，基本每股收益（EPS）的计算如下：500万美元除以100万股，得出每股收益为5美元。然而，如果ABC Corp还有股票期权和可转换债券，这可能会增加另外50万股，则完全摊薄每股收益将考虑这些潜在股份。因此，总股份数将增加到150万股，FD EPS将为500万美元除以150万股，约为3.33美元。这个计算突显了完全摊薄每股收益为何对投资者至关重要。它帮助他们理解在所有可能股份被发行的情况下，每股收益的最坏情况。如果一家公司FD EPS显著低于其基本EPS，这可能表明该公司在很大程度上依赖于股票期权或可转换证券，这可能会稀释现有股份的价值。此外，理解完全摊薄每股收益的意义超出了个别公司。分析师和投资者使用这一指标来比较同一行业内的不同公司。例如，两家公司可能具有相似的净收入，但FD EPS数字却大相径庭，暗示一家公司的稀释风险可能高于另一家。这种比较可以影响投资决策和投资组合管理策略。此外，理解完全摊薄每股收益在并购过程中尤其相关。当对公司进行潜在收购评估时，FD EPS可以提供有关收购可能如何影响收购公司的收益的见解。如果目标公司的潜在稀释水平较高，这可能会影响整体估值和交易的吸引力。总之，完全摊薄每股收益是一个重要的财务指标，它在考虑潜在稀释的同时提供了公司盈利能力的见解。理解这一概念的投资者能够做出更明智的决策，更有效地比较公司，并评估并购等企业行为的影响。随着金融环境的不断演变，牢牢掌握像FD EPS这样的指标将对任何参与投资或企业财务的人来说仍然至关重要。