【中文版】

EPS是英文“Earnings Per Share”的缩写，中文翻译为“每股收益”。它是上市公司每股股票所获得的净收益，是衡量公司业绩和股票投资价值的重要指标之一。

EPS的计算方法是，公司的净收益除以发行在外的普通股股数。例如，如果公司的净收益为100万元，发行在外的普通股股数为100万股，那么每股收益就是1元。

每股收益越高，说明公司的盈利能力越强，股东的收益也越高。因此，投资者在选择股票时，通常会关注EPS较高的公司。

此外，EPS也常被用来评估公司的股票价值。如果公司的EPS持续增长，说明公司的业绩表现良好，未来发展前景可期，股票的投资价值也会相应提高。

总的来说，EPS是衡量公司业绩和股票投资价值的重要指标之一，投资者在选择股票时应该重视EPS的变化趋势和数值大小。

【英文版】

EPS is the abbreviation of “Earnings Per Share”, which is translated as “net earnings per share”. It is the net earnings obtained by the company for each share of common stock, which is one of the important indicators to measure the performance of the company and the investment value of the stock.

The calculation method of EPS is to divide the net earnings of the company by the number of outstanding common shares. For example, if the net earnings of a company are 1 million yuan, and the number of outstanding common shares is 1 million, then the EPS is 1 yuan.

The higher the EPS, the stronger the company's profitability, and the higher the shareholder's returns. Therefore, investors usually focus on companies with higher EPS when choosing stocks.

In addition, EPS is often used to evaluate the stock value of a company. If the EPS of a company continues to grow, it means that the company's performance is good, and its future development prospects are expected to be good. The investment value of the stock will also increase accordingly.

In general, EPS is an important indicator to measure a company's performance and stock investment value. Investors should pay attention to the trend and value of EPS when choosing stocks.