Solution,,Earnings per share is positive and undistributed earnings per share is negative,,

Earnings per share is earnings per share.

EPS), also known as earnings after tax per share.

Earnings per share refers to the ratio of profit after tax to total share capital. It is the net profit of the enterprise or the net loss of the enterprise that ordinary shareholders can bear for each share they hold. Earnings per share is usually used to reflect the operating results of enterprises, measure the profitability of common shares and investment risks, and is one of the important financial indicators for investors and other information users to evaluate the profitability of enterprises, the growth potential of enterprises, and then make relevant economic decisions.

Income statement. , Article 9 lists the items of "basic earnings per share" and "diluted earnings per share".

Undistributed profit per share = total undistributed profit of the enterprise for the current period Total share capital.

Undistributed profit is the balance profit that the enterprise retains for distribution in the following years, and the undistributed profit has two meanings: one is the profit reserved for distribution in the following years; The second is profits that have not yet been earmarked for a specific purpose. Balance sheet.

The undistributed profit item in reflects the amount of undistributed profit that the enterprise has at the end of the period in the calendar year, and if it is negative, it is an uncovered loss.

The main reason is that they take different numbers to cause this difference, so let's take a look at the calculation process of these ratios:

1. Earnings per share = net profit attributable to the parent company in the current period (January to September) in the income statement Total number of shares.

2. Return on net assets = net profit attributable to the parent company in the current period (January to September) in the income statement and owners' equity attributable to the parent company in the balance sheet.

3. Undistributed profit per share = accumulated undistributed profit in the balance sheet Total number of shares.

It can be seen that the net profit attributable to the parent company from January to September and the net assets (attributable to the owner's equity of the parent company) at the end of September are positive, so the earnings per share and the return on assets are positive, but the accumulated undistributed profits are only part of the net assets, excluding the share capital, capital reserve, and surplus reserve in the net assets, which is the cumulative undistributed net profit generated by the company's business activities over the years since its establishment, although the company has made a profit from January to September 2010, but it is less than the total loss over the years. In other words, the profit in 2010 did not exceed the total loss of previous years, so the accumulated undistributed profit was still negative at the end of September, and the undistributed profit per share calculated by using this negative number is of course negative.

By the way, according to the disclosed three quarterly reports, ST Nengshan's recurring operating profit and loss from January to September is still a large loss, and it is only with the first subsidy to eliminate backward production capacity that a total of more than 96 million yuan is included in the non-operating income, so as to realize the overall profit of the year.

Undistributed profit per share refers to the ratio of the total undistributed profit of an enterprise in the current period to the total outstanding share capital. The calculation formula is: undistributed profit per share = total undistributed profit of the enterprise in the current period Total share capital; Undistributed profit is the balance profit that the enterprise retains for distribution in subsequent years, and undistributed profit has two meanings:

One is the profit that is set aside for distribution in the following years; The second is profits that have not yet been earmarked for a specific purpose. The undistributed profit item in the balance sheet reflects the amount of undistributed profit that the enterprise has accumulated at the end of the calendar year, and if it is negative, it is an uncovered loss. Undistributed profit per share reflects the amount of undistributed profit held within the company on average per share.

The higher the value of undistributed profit per share, the more the company retains and the less part can be used for dividend distribution.

After the undistributed profit is divided, the undistributed profit is negative - this is not normal. There is a suspicion of evasion of funds. This is an act that is detrimental to the interests of creditors.

Although the law does not prohibit the act, it is prohibited if it is harmful to the interests of creditors.

The company law does not say that it is not allowed, but the audit of excess profits cannot be passed.

(Cumulative total profit of the company.)

Total dividends distributed) Total share capital.

Total undistributed profit of the enterprise for the current period Total share capital.

Undistributed profits are negative and owners' equity is positive because paid-up capital has not been lost.

If the paid-up capital is greater than the negative amount of undistributed profits, the owner's right to the loss is positive.

Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. This includes paid-up capital (or share capital), capital reserves, surplus reserves, and undistributed profits. In joint-stock enterprises, it is also called shareholders' equity.

Undistributed profit is the undistributed profit of the enterprise. It can continue to be distributed in subsequent years, and it is called before the distribution is made, and is an integral part of the owner's equity.

Undistributed profits can be either positive or negative. If it is negative, it reflects the accumulated losses over the years.

The undistributed profit has been negative, and the reasons why the payable profit is still increasing are as follows:

"Profit payable" is formed after the shareholders' meeting or the board of directors and other similar authorities have decided to distribute the "undistributed profits", and the "undistributed profits" are formed by the accumulation of net profits in each year. The former is a liability and the latter is an owner's equity. "Profit payable" is generally positive (after the shareholders' meeting votes to distribute the profits, but before the actual payment to the shareholders).

Profit payable and profit distribution are both first-level accounts.

Undistributed profit is the undistributed profit of the enterprise, which can continue to be distributed in subsequent years, and is a part of the owner's equity until the distribution is made. Undistributed profits have two meanings: 1. Profits to be disposed of in subsequent years; 2. Profits for which a specific purpose is not specified.

Relative to the rest of the owner's equity, the business has greater autonomy over the use of undistributed profits. From a quantitative point of view, the undistributed profit is the balance of the undistributed profit at the beginning of the period plus the net profit realized in the current period, minus the various surplus reserves withdrawn and the profits ceded. Undistributed profits are accounted for through the "Profit Distribution – Undistributed Profits" account.

At the end of the year, the net profit realized for the current year is carried forward to the credit of the Profit Distribution - Undistributed Profit account, and the amount of the current year's profit distribution is carried forward to the debit side of the Profit Distribution - Undistributed Profit account.

What does undistributed profit per share mean as follows:

Undistributed profit per share is the undistributed profit owned by one share of the business. It is the ratio of the undistributed profit of the enterprise to the total number of shares. Calculation formula: Undistributed profit per share = total undistributed profit of the enterprise Total number of shares.