【中文版】

净资产收益率是公司净利润与股东权益的比率，代表着公司对股东投入资本的利用效率。简单来说，净资产收益率越高，意味着公司越能够有效地利用股东的资金进行盈利。

净资产收益率是一个重要的财务指标，它反映了公司的盈利能力、经营效率和风险控制能力。通常来说，较高的净资产收益率意味着公司具有较高的盈利能力，并且该公司的股票值得投资者关注。

然而，投资者在分析净资产收益率时，也需要考虑其他财务指标，如负债率、利润率、经营现金流等，以全面了解公司的财务状况和经营情况。

总的来说，净资产收益率是评估公司价值的重要指标之一，能够帮助投资者更好地了解公司的盈利能力和投资价值。

【英文版】

Net asset yield is the ratio of a company's net profit to shareholders' equity, representing the efficiency of the company's utilization of shareholder capital. In simple terms, the higher the net asset yield, the more able the company is to effectively utilize the shareholders' funds for profit.

The net asset yield is an important financial indicator that reflects a company's profitability, operating efficiency, and risk control ability. Typically, a high net asset yield means that the company has a high profitability, and the company's stock is worth investors' attention.

However, investors need to consider other financial indicators such as debt ratio, profit margin, and operating cash flow when analyzing the net asset yield to fully understand the company's financial status and operating conditions.

Overall, the net asset yield is one of the important indicators for assessing a company's value, helping investors better understand the company's profitability and investment value.