First of all, performance shares are a kind of company shares donated by joint-stock companies for free, which belongs to a kind of virtual equity and mainly has the function of dividend distribution, and basically does not have the decision-making power and ownership of enterprises. Performance shares can be divided into rights performance shares, management performance shares, technology performance shares, information performance shares, employee performance shares and relatives and friends performance shares according to different investors.
Dividend income of performance shares = proportion of performance shares × annual distributable net profit of the company. Reverse income, performance share ratio = performance share dividend income ÷ annual distributable net profit of the company, and annual distributable net profit of the company = performance share dividend income ÷ performance share ratio.
For example, in order to motivate employees of joint-stock companies, employees who have worked for ten years will get a share of the company's performance. When the company pays dividends, the company's annual net profit available for distribution is 5 million. Then, every employee who gets the company's performance shares should get × 5 million = 15000 yuan. This formula shows that the higher the company's annual net profit available for distribution, the higher the proportion of dry shares, and the more dividends paid to the holders of dry shares. On the other hand, the lower the company's annual net profit available for distribution and the smaller the proportion of performance shares, the less dividends will be paid to the holders of performance shares.
Generally speaking, the dividend ratio of dry shares is calculated according to the proportion of dry shares held by the holder and the company's annual distributable net profit. The formula mainly calculates the dividend ratio, dividend income and annual distributable net profit of the company.