Name: 盈利和每股收益 (Earnings and EPS)
Uploaded: 2021-01-14T04:44:58.000Z
Duration: 10 min 14 s
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過去簡單式

In the last video we learned a little bit about what an

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income statement would look like for a very kind of

And in this video what I want to do is close the loop and

see how this relates to what we talked about in the first

And we'll talk about earnings per share in this case.

And then also how the income statement relates to the

And I said I would do it in the last video, but then I

And just as a bit of a quick review, and you probably just

But just in case you didn't, revenue was literally the

Cost of goods sold, well that's just the cost of the

So let's say I sold 3 million widgets for $1.

To produce those 3 million widgets for $1, it cost me

And so I had a total expense or total cost of goods sold of

And so the profit from just selling those-- say in that

case that I just made up-- $3 million worth of widgets was

I had marketing, sales, general and administrative.

So I have to pay some interest. There was 10%

You're left with $500,000 of pre-tax income.

And of course you have to pay the government.

And we can debate on whether we're paying them too much or

But they're providing me defense so that other foreign

countries can't come and bomb my factories.

And they're providing, hopefully, an educated

And so I'm left with net income of $350,000.

And when people talk about earnings of a company, this is

So when someone says, Google made $4 billion this past

quarter-- and quarter just means a quarter of a year, a

And they normally are literally March, June,

We talked in the first video when we started this series

So let's make up a number of shares for this company.

So let's say this company has-- let me do it in mauve--

So you've probably heard not only the term earnings, you've

probably also heard the term earnings per share.

So what they do is they just take your earnings number and

Sometime people just say EPS for this company in 2008 was,

and in this case you take $350,000, your total earnings,

divided by the total number of shares you

Before I go into price to earnings and all that, I want

to connect the dots between the income statement and the

So the way you can think about what an income statement is,

So let's say on 12/31/2007, the balance sheet for the

You can kind of view this as the liabilities of which debt

So the shareholders' equity, or you could almost say the

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盈利和每股收益 (Earnings and EPS)

literally

essentially

period

determine