【中文版】

每股股利又叫每股收益，是公司董事会根据公司运营情况和盈利能力决定分配给股东的股息红利。每股股利反映了公司对股东的投资回报，也是投资者评估公司价值的重要指标之一。

每股股利的计算方法是，公司总股本除以每股收益。每股收益是公司在一定会计期间内，将净利润扣除各项非经常性损益后，再除以总股本得到的。非经常性损益包括资产减值、公允价值变动、财务费用等。

每股股利并不是唯一的投资指标，投资者还需要考虑公司的盈利能力、财务状况、市场前景等多个因素。但是，每股股利可以作为评估公司盈利能力的重要参考之一，帮助投资者做出更明智的投资决策。

【英文版】

The dividend per share is also called earnings per share, which is the dividend红利 distributed by the company board to shareholders based on the company's operating conditions and profitability. The dividend per share reflects the company's return on investment for shareholders and is also one of the important indicators for investors to evaluate the company's value.

The calculation method of the dividend per share is to divide the total share capital by the earnings per share. The earnings per share is obtained by dividing the net profit after deducting various non-recurring losses and gains during a certain accounting period by the total share capital. Non-recurring losses and gains include asset impairment, fair value changes, financial expenses, etc.

The dividend per share is not the only investment indicator. Investors also need to consider the company's profitability, financial status, market prospects and other factors. However, the dividend per share can be used as an important reference for evaluating a company's profitability and help investors make more informed investment decisions.