【中文版】

净利润同比增长是指企业在特定时间内，与去年同期相比，净利润的增长率。这个指标通常被用来评估企业的经营状况和盈利能力。

净利润同比增长率的计算公式为：同比增长率=（本期净利润额-同期净利润额）/同期净利润额×100%。如果同比增长率为正数，表示企业的盈利能力相比去年同期有所提高；如果同比增长率为负数，则说明企业的盈利能力有所下降。

净利润同比增长率的分析价值在于其能够反映出企业所在市场的竞争状况以及企业的综合竞争力。如果企业在一个竞争激烈的市场中取得了良好的业绩，那么它的净利润同比增长率就可能会高于同行。反之，如果企业在市场竞争中处于劣势地位，那么它的净利润同比增长率就可能会低于同行。

此外，净利润同比增长率也可以用来评估企业的可持续发展能力。如果一个企业的净利润同比增长率长期为负数，那么说明这个企业的经营状况正在逐渐恶化，其未来的发展前景堪忧。而如果企业的净利润同比增长率持续稳定在较高的水平，那么说明这个企业具有强大的竞争力和良好的发展前景。

总之，净利润同比增长率是企业评估自身经营状况和盈利能力的重要指标，它能够反映出企业的市场竞争地位和未来的发展潜力。

【英文版】

Net profit year-on-year growth refers to the growth rate of a company's net profit for a particular period, compared to the same period last year. This metric is commonly used to evaluate a company's operating conditions and profitability.

The calculation formula for net profit year-on-year growth rate is: growth rate = (current period net profit - same period last year net profit) / same period last year net profit x 100%. If the growth rate is positive, it means that the company's profitability has improved compared to the same period last year; if the growth rate is negative, it means that the company's profitability has decreased.

The analysis value of net profit year-on-year growth rate lies in its ability to reflect the market competition situation of the company's operating environment and the company's comprehensive competitiveness. If a company has achieved good results in a fiercely competitive market, then its net profit year-on-year growth rate may be higher than its peers. Conversely, if the company is in a disadvantageous position in market competition, then its net profit year-on-year growth rate may be lower than its peers.

In addition, net profit year-on-year growth rate can also be used to evaluate a company's sustainable development ability. If a company's net profit year-on-year growth rate is persistently negative, it means that the company's operating conditions are gradually deteriorating, and its future development prospects are worrying. If the company's net profit year-on-year growth rate remains stable at a high level, it means that the company has strong competitiveness and good development prospects.

In summary, net profit year-on-year growth rate is an important metric for companies to evaluate their own operating conditions and profitability. It can reflect a company's market competition status and future development potential.