The accurate calculation should be: net assets per share = (total assets-total liabilities)/total share capital.
The reason for adjusting the net assets per share is that the prudence of the current accounting system leads to a big gap between some accounting methods and international practices. According to the internationally accepted accounting standards, the expenditure of enterprises can be divided into income expenditure and capital expenditure. The benefit of revenue expenditure is only related to this accounting year, while the benefit of capital expenditure is related to several accounting years.
Capital reserve per share: the difference between issuing bonds at a premium and donating physical objects as capital reserve.
P/E ratio: P/E ratio = price of common stock per stock market ÷ annual income of common stock per share.
Undistributed profit per share: Undistributed profit per share = total undistributed profit of the enterprise in the current period/total share capital.
Return on net assets: Return on net assets is the percentage rate of a company's after-tax profit divided by its net assets, which is used to measure the efficiency of the company's use of its own capital.
Growth rate of main business income: the growth rate of main business income is the ratio of the difference between the main business income of the current period and the main business income of the previous period to the main business income of the previous period. The formula is: growth rate of main business income = (main business income in the current period-main business income in the previous period)/main business income in the previous period _ 100%.
Extended data:
The company's net assets represent the company's own property and the rights and interests of the company's shareholders. So it is also called shareholders' equity. In accounting calculation, it is equivalent to the balance of total assets MINUS all debts in the balance sheet.
The net assets of the company are divided by the total issued share capital to get the net assets per share. For example, the listed company's net assets are1500 million yuan, its total share capital is1000 million shares, and its net asset value per share is 1.5 yuan (that is,1500 million yuan/1000 million shares).
The net asset value per share reflects the net asset value of the company represented by each share and is an important basis for supporting the stock market price. The greater the net asset value per share, the stronger the wealth represented by each share, and the stronger the ability to create profits and resist the influence of external factors.
Return on net assets is the percentage rate obtained by dividing the company's after-tax profit by the owner's equity, which is used to measure the efficiency of the company in using its own capital. Take the above company as an example, its after-tax profit is 200 million yuan, its net assets are 65.438+0.5 billion yuan, and its return on net assets is 654.38+03.33%.
The higher the rate of return on net assets, the more benefits shareholders get from the unit capital invested. 65,438+03.33% in the above example shows that shareholders will get a return of 0.65,438+03 yuan for every 65,438+0 yuan capital invested.
Baidu Encyclopedia-Net assets per share