Problems with a company s reporting. Net assets per share Earnings per share Return on equity.

Fangyuan supports the share capital of 06-04 years.

December 31, 2006, December 31, 2005, December 31, 2004. Share capital.

It can be seen that in 06 years, the shareholder capital increase increased from 5 million shares to 70 million shares.

The net profit in 06--04 was:

Net profit per share was:

The total assets in 06-04 are:

The total liabilities for 06-04 are:

Net assets = assets - liabilities.

The net assets per share in 06--04 were:

According to the above calculations, except for the difference in earnings per share, the rest are more consistent. EPS for '04 and -5 should be $ and $.

It should have been a mistake on the part of the staff who prepared the statements.

The above data is based on 002147's Initial Public Offering** Prospectus.

You're right.,That's the problem with its report.,Now I can't find the 05 report.。

I saw it, I didn't understand, I looked at a few other ** and didn't find such a problem.

Alenco is right, do the math, the earnings per share in '04 and '05 seem to be one wrong decimal place, it should be and.

That's right. Didn't you deduct the Community Chest? Divide by (

Return on equity, also known as return on shareholders' equity, is the percentage of net profit and average shareholders' equity, which is the percentage ratio obtained by dividing the company's after-tax profit by net assets. The higher the indicator value, the higher the return on investment.

To put it simply: ROE = Net profit after tax Net assets * 100%;

There are three factors that affect the return on net assets, which should be combined with these three factors, one is the profit margin, the second is the total asset turnover rate, and the third is the financial leverage, that is, (total assets and net assets).

Return on equity.

The formula is calculated as net profit.

Refers to the actual net profit.

Return on equity (ROE), also known as return on equity Return on equity Return on equity Return on equity Return on equity Return on equity Return on equity.

It is the percentage of net profit to average shareholders' equity, which is the percentage ratio of the company's after-tax profit divided by its net assets, which reflects the level of income from shareholders' equity and is used to measure the efficiency of the company's use of its own capital. The higher the indicator value, the higher the return on investment. This indicator reflects the net income from own capital.

capacity. Net assets macro sun bureau rate of return = net profit net assets, its net profit = after-tax profit + profit distribution, net assets = owners' equity + minority shareholders' equity.

Net profit refers to the total profit of the enterprise in the current period minus the amount of income tax, that is, the after-tax profit of the enterprise. Income tax refers to the tax calculated and paid by the enterprise to the state in accordance with the standard stipulated in the income tax law, which is the deduction item of the total profit of the enterprise.

Assets refer to the economic resources owned or controlled by an enterprise that can be measured in monetary terms, including various property, claims and other rights. There are many different classifications of a company's assets based on different criteria. For example, according to liquidity, assets can be divided into current assets and non-current assets.

Current assets refer to cash and assets that can reasonably be expected to be realized, ** or consumed within a business cycle of one year or more, mainly including monetary funds, short-term investments, receivables and prepayments, inventories, expenses to be amortized, etc.

Non-current assets, also known as long-term assets, refer to assets that are held for long-term use or for a certain purpose by an enterprise for medium and long-term use in production and operation, including long-term investment (refers to investment that is not ready to be realized within one year, including long-term debt investment and long-term equity investment.

and other long-term investments), fixed assets.

Intangible and other assets (e.g., long-term amortized expenses)

Assets are divided into current assets, fixed assets, long-term assets, intangible assets, deferred assets, biological assets and other assets according to their liquidity (i.e., the liquidity and ability to pay of assets).

A company's after-tax earnings per share are yuan, net assets per share are 5 yuan, and its current price-to-book ratio is 10, please calculate the company's ****.

Price-to-book ratio = market price net assets, market price = market price empty net ratio * net assets = 5 * 10 = 50, ** market price 50 yuan. In **, what you often see is the price-to-book ratio, and you often see investors use the price-to-book ratio to screen**, but not everyone understands the use of the price-to-book ratio, and today I will tell you about it in detail. Before you start, you might as well take a wave of benefits first--

In January 2011, the self-study exam "Financial Statement Analysis (1)" real questions and multiple-choice questions 10.

If a company's net assets per share are 2, the price-to-book ratio is 4, and the earnings per share are not, the price-earnings ratio is equal to ( ).

See the answer explainedCorrect Answer:bAuthoritative analysis of school name teachers:See textbook P224, price-to-book ratio = market price net assets per share, price-earnings ratio = market price earnings per share.

Answer]: B According to DuPont analysis, ROE = sales margin * total asset turnover ratio * equity multiplier, Tan Dan equity multiplier = 1 (grinding 1 - asset-liability ratio) = so return on equity = 4% * 2*

Answer]: B per ** price P/E ratio per share 20 1 20 (yuan), reckless price-to-book ratio 20 2 10 (times).

Net interest rate on assets = net profit 100% of average total assets

Return on equity Debt-to-asset ratio = (net profit, average net assets) (total liabilities, total assets) = net interest rate on assets, equity ratio.

Net asset interest rate = return on equity Asset-liability ratio Equity ratio = 16%.

Net profit of course refers to the actual net profit of the company, and the net profit attributable to the parent company is only the net profit value calculated according to the proportion of the parent company's shareholding. ROE is the ratio of net profit to net assets, of course, if the numerator and denominator you calculate the net profit and net assets of the parent company equally, then the result is still the same.