【中文版】

基本每股收益是指企业发行在外的普通股每股所获得的收益。它是衡量企业盈利能力的重要指标之一，也是投资者关注的重点之一。

基本每股收益的计算公式为：基本每股收益=归属于普通股股东的当期净利润÷发行在外普通股的加权平均数。其中，发行在外普通股的加权平均数=期初发行在外普通股股数+当期新发行普通股股数×已发行时间÷报告期时间-当期回购普通股股数×已回购时间÷报告期时间。

基本每股收益可以帮助投资者了解企业的盈利能力，并且可以用来比较不同企业的投资价值。同时，它也是企业进行财务分析的重要指标之一，可以帮助企业更好地了解自己的经营状况和财务状况。

【英文版】

Basic earnings per share (EPS) refer to the earnings allocated to each outstanding share of common stock. It is an important indicator for measuring a company's profitability and is one of the focuses of investors.

The calculation formula of basic EPS is: basic EPS = net income attributable to ordinary shareholders ÷ weighted average number of outstanding common shares. The weighted average number of outstanding common shares = outstanding common shares at the beginning of the period + newly issued common shares × time of issuance÷ reporting period - repurchased common shares × time of repurchase÷ reporting period.

Basic EPS can help investors understand a company's profitability and compare the investment value of different companies. It is also an important indicator for companies to conduct financial analysis, helping them better understand their operating and financial conditions.