This is calculated by dividing the after-tax profit by the number of shares outstanding – the number issued and in existence.

这是税后利润除以已发行股票数量（已发行和存在数量）计算得出。

For example, if a company has an after-tax profit of €1 million and has four million shares outstanding, it has EPS of 25 cents.

例如，如果一家公司税后利润 100 万欧元， 流股 400 万股，则每股 25 美分。

During the decades when the Aluminum Company of America (Alcoa) was the only producer of virgin ingot aluminum in the United States, its annual profit rate on its investment was about 10 percent after taxes.

美国铝业公司（Alcoa）作美国唯一一家原铝锭生产商几十年间，其投资年税后利润率约10%。