What are the financial analysis indicators of listed companies?

Financial indicators refer to the relevant indicators used to summarize and evaluate the financial situation and operating results of enterprises. The three financial indicators in China's General Principles of Enterprise Finance are: solvency indicators (including asset-liability ratio, current ratio and quick ratio); Operational capacity indicators (including accounts receivable turnover rate and inventory turnover rate); Profitability indicators (including capital profitability, sales profitability (profit rate and tax rate of operating income), cost profitability, etc. ).

Earnings per share is an important indicator that comprehensively reflects the profitability of enterprises, and can be used to judge and evaluate the operating performance of management.

Basic earnings per share = net profit attributable to ordinary shareholders of the company/weighted average of issued ordinary shares.

Weighted average number of ordinary shares issued = number of ordinary shares issued at the beginning of the period+number of newly issued ordinary shares in this period × issue date ÷ reporting period date-number of ordinary shares repurchased in this period × repurchase date ÷ reporting period date.

dilute earnings per share

Where an enterprise has diluted potential common stock, it shall calculate diluted earnings per share.

Potential common stock mainly includes convertible corporate bonds, warrants and stock options.

What are the financial analysis indicators of listed companies in Global Online School?