【中文版】

净利润现金含量是指企业经营活动现金流量与净利润的比值，用来衡量企业盈利质量的高低。

具体来说，净利润现金含量可以通过以下公式计算：净利润现金含量 = （现金流入 - 现金流出）/ 净利润。其中，现金流入和现金流出是指企业在一定会计期间内发生的现金流入和流出。

净利润现金含量的值越高，说明企业的盈利质量越好，因为这意味着企业收到的现金越多，而支出的现金越少。相反，如果净利润现金含量较低，则说明企业盈利质量较差，因为这意味着企业收到的现金较少，而支出的现金较多。

因此，净利润现金含量是投资者和分析师评估企业盈利能力和风险的重要指标之一。通过分析净利润现金含量，投资者可以更好地了解企业的盈利状况和未来发展潜力，从而做出更明智的投资决策。

总之，净利润现金含量是衡量企业盈利质量的重要指标，对于投资者和分析师评估企业业绩具有重要意义。

【英文版】

Net Profit Cash Content refers to the ratio of cash flow from operating activities to net profit of enterprises, which is used to measure the quality of enterprise profitability.

Specifically, the net profit cash content can be calculated by the following formula: net profit cash content = (cash inflow - cash outflow) / net profit. Among them, cash inflow and cash outflow refer to the cash inflow and outflow of enterprises during a certain accounting period.

The higher the net profit cash content, the better the quality of enterprise profitability, because this means that enterprises receive more cash and spend less cash. Conversely, if the net profit cash content is low, it means that the quality of enterprise profitability is poor, because this means that enterprises receive less cash and spend more cash.

Therefore, net profit cash content is one of the important indicators for investors and analysts to evaluate enterprise profitability and risk. By analyzing the net profit cash content, investors can better understand the profit situation of enterprises and their future development potential, so as to make more informed investment decisions.

In summary, the net profit cash content is an important indicator to measure the quality of enterprise profitability, which is of great significance for investors and analysts to evaluate enterprise performance.