[재무] EPS는 무엇일까?

EPS는 Earnings Per Share의 약자로, 기업의 주당 이익을 나타내는 지표입니다. EPS는 기업의 전체 이익을 발행한 주식 수로 나눈 값으로, 기업이 발행한 주식의 보유 비중에 따라 주주들이 얼마만큼의 이익을 받을 수 있는지를 나타내는 지표입니다.

예를 들어, A 기업의 전체 이익이 100억원이고, A 기업이 발행한 주식 수가 10억주일 때, A 기업의 EPS는 10원입니다. 따라서, A 기업의 1주당 이익은 10원이며, 100주를 보유하고 있는 주주는 1000원의 이익을 받을 수 있습니다.

EPS를 비유적으로 설명해보면, 기업이라는 토끼가 당근이라는 이익을 얻을 때, 주주들이 얼마나 당근을 나눠먹을 수 있는지를 나타내는 것이라고 할 수 있습니다. 예를 들어, 기업이 당근 100개를 얻었고, 주식이 10개 있다면, 각각의 주식은 10개씩 당근을 받을 수 있는 것이며, 한 주당 이익은 10개의 당근이 됩니다.

EPS는 기업의 주식시장에서의 가치를 판단하는 데 중요한 지표 중 하나입니다. 일반적으로, EPS가 높은 기업은 주주들이 높은 수준의 이익을 받을 가능성이 높기 때문에, 투자자들은 EPS를 중요한 지표로 살펴보고 투자를 결정하는 경우가 많습니다. 그러나, EPS만으로 기업을 판단하기에는 한계가 있기 때문에, 기업의 재무제표 분석과 같은 종합적인 분석이 필요합니다.

 

 

EPS stands for Earnings Per Share and is a metric that indicates a company's profit per share. EPS is calculated by dividing a company's total profit by the number of shares outstanding, and is an indicator of how much profit shareholders can expect to receive based on the percentage of shares they own.

For example, if Company A's total profit is 10 billion won, and Company A has 1 billion shares outstanding, Company A's EPS is 10 won. Therefore, Company A's earnings per share is 10 won, and a shareholder who owns 100 shares will receive a profit of 1000 won.

An analogous way to think about EPS is that it represents how much of the carrot is available for shareholders to share when the rabbit, a company, earns a profit, a carrot. For example, if a company earns 100 carrots and has 10 shares, each share is entitled to 10 carrots, and the profit per share is 10 carrots.

EPS is one of the most important metrics for determining a company's value in the stock market. In general, companies with high EPS are more likely to provide shareholders with high levels of profit, so investors often look at EPS as an important indicator when making investment decisions. However, there are limitations to judging a company based on EPS alone, so a comprehensive analysis is required, such as analyzing the company's financial statements.