中文：

市盈率是指公司市值与其净利润之间的比率，是投资者评估公司价值的重要指标之一。市盈率越高，意味着投资者对公司的未来盈利预期越高，同时也意味着公司股票的价格相对较高，具有一定的风险。

市盈率的计算公式为：市盈率 = 公司市值 / 净利润。其中，公司市值可以通过股票价格和发行股票的数量计算得出，而净利润则可以通过公司的财务报表获得。

市盈率在投资决策中具有重要的作用，可以帮助投资者评估公司的盈利能力和增长潜力。同时，市盈率也可以作为行业分析、公司比较和风险评估的重要工具。

英文：

The price-earnings ratio refers to the ratio between a company's market capitalization and its net profits. It is one of the important indicators for investors to evaluate a company's value. A higher price-earnings ratio means that investors have higher expectations for the company's future盈利 prospects, and also means that the company's stock price is relatively high, with certain risks.

The calculation formula for the price-earnings ratio is: price-earnings ratio = company market capitalization / net profits. Among them, the company's market capitalization can be calculated through stock prices and the number of shares issued, while net profits can be obtained through the company's financial statements.

The price-earnings ratio plays an important role in investment decision-making, helping investors to evaluate a company's profitability and growth potential. At the same time, the price-earnings ratio can also be used as an important tool for industry analysis, company comparison, and risk assessment.