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各地证管办(证监会)、证券交易所:最近,有上市公司询问如何计算加权平均的净资产收益率和每股收益,经研究,现答复如下:一、加权平均净资产收益率的计算假设:某公司报告期初净资产为 NA_初;报告期末净资产为 NA_末;当期净利润为 E;
Recently, there are listed companies asking how to calculate the weighted average return on net assets and earnings per share. The research shows the following: 1. Calculation of Weighted Average Return on Net Assets Assumption: a company’s net assets at the beginning of the reporting period NA_; net assets at the end of the reporting period NA_; current net profit of E;