{"id":2161,"date":"2026-06-12T10:23:51","date_gmt":"2026-06-12T01:23:51","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&p=2161"},"modified":"2026-06-13T13:58:27","modified_gmt":"2026-06-13T04:58:27","slug":"eps-ma-value","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/eps-ma-value\/","title":{"rendered":"EPS\u3067M&A\u306e\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\uff5c\u8a08\u7b97\u5f0f\u3068\u5e0c\u8584\u5316\u30fbPER\u306e\u8aad\u307f\u65b9"},"content":{"rendered":"\n

\u81ea\u793e\u306e\u58f2\u5374\u4fa1\u683c\u306f\u3001\u8cb7\u3044\u624b\u306e1\u682a\u5229\u76ca\u306b\u3069\u3046\u97ff\u304f\u306e\u304b\u3002\u4f1a\u793e\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306b\u5411\u3051\u3001\u53ce\u76ca\u529b\u3092\u306f\u304b\u308b\u6307\u6a19\u306e\u8a08\u7b97\u304b\u3089\u3001\u8cb7\u53ce\u5f8c\u306e\u5229\u76ca\u306e\u8584\u307e\u308a\u3001\u682a\u5f0f\u4ea4\u63db\u6bd4\u7387\u306e\u8003\u3048\u65b9\u307e\u3067\u3092\u5b9f\u52d9\u76ee\u7dda\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002\u76f8\u624b\u304c\u51fa\u305b\u308b\u91d1\u984d\u306e\u5929\u4e95\u304c\u3069\u3046\u6c7a\u307e\u308b\u306e\u304b\u3082\u8aad\u307f\u89e3\u3051\u307e\u3059\u3002<\/p>\n\n\n\n

\n
\n
\"M&A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\"<\/a><\/figure>\n<\/div>\n\n\n\n
\n
\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
\n\t\t
\u76ee\u6b21<\/div>\n\t\t
  1. EPS\u306fM&A\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3067\u3069\u3046\u4f7f\u3046\u306e\u304b<\/a>
    1. 1\u682a\u5f53\u305f\u308a\u306e\u5229\u76ca\u304c\u793a\u3059\u3082\u306e<\/a><\/li>
    2. \u306a\u305c\u4f1a\u793e\u58f2\u5374\u306e\u5c40\u9762\u3067EPS\u304c\u8ad6\u70b9\u306b\u306a\u308b\u306e\u304b<\/a><\/li><\/ol><\/li>
    3. EPS\u306e\u8a08\u7b97\u5f0f\u3068\u5e0c\u8584\u5316EPS<\/a>
      1. \u57fa\u672c\u306e\u8a08\u7b97\u5f0f<\/a><\/li>
      2. \u5e0c\u8584\u5316EPS\u306e\u8003\u3048\u65b9<\/a><\/li><\/ol><\/li>
      3. \u8cb7\u53ce\u5f8c\u306bEPS\u306f\u5897\u3048\u308b\u304b\u6e1b\u308b\u304b<\/a>
        1. PER\u306e\u9ad8\u4f4e\u3067\u6c7a\u307e\u308b\u5e0c\u8584\u5316\u3068\u5897\u76ca\u52b9\u679c<\/a><\/li>
        2. \u306e\u308c\u3093\u511f\u5374\u3068\u652f\u6255\u5229\u606f\u304cEPS\u3092\u5727\u8feb\u3059\u308b\u4ed5\u7d44\u307f<\/a><\/li><\/ol><\/li>
        3. \u682a\u5f0f\u4ea4\u63db\u6bd4\u7387\u306e\u7b97\u5b9a\u3068EPS\u306e\u95a2\u4fc2<\/a><\/li>
        4. EPS\u3060\u3051\u3067\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u5371\u3046\u3055<\/a>
          1. \u4e00\u6642\u7684\u306a\u5229\u76ca\u3084\u81ea\u5df1\u682a\u53d6\u5f97\u3067\u30d6\u30ec\u308b<\/a><\/li>
          2. \u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3068\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0<\/a><\/li><\/ol><\/li>
          3. \u4e2d\u5c0f\u4f01\u696d\u306eM&A\u3067\u30aa\u30fc\u30ca\u30fc\u304c\u62bc\u3055\u3048\u308b\u8996\u70b9<\/a>
            1. EPS\u306f\u8cb7\u3044\u624b\u306e\u90fd\u5408\u3060\u304c\u4fa1\u683c\u306b\u8df3\u306d\u8fd4\u308b<\/a><\/li>
            2. \u652f\u63f4\u73fe\u5834\u3067\u898b\u308bEPS\u6d3b\u7528\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>
            3. \u4e00\u6b21\u60c5\u5831\u3067\u8a55\u4fa1\u306e\u4f4d\u7f6e\u3065\u3051\u3092\u78ba\u304b\u3081\u308b<\/a><\/li><\/ol><\/li>
            4. EPS\u3068\u4f75\u305b\u3066\u898b\u305f\u3044\u8ca1\u52d9\u6307\u6a19<\/a>
              1. EPS\u6210\u9577\u7387\u3067\u30c8\u30ec\u30f3\u30c9\u3092\u8aad\u3080<\/a><\/li>
              2. \u6c7a\u7b97\u66f8\u306e\u3069\u3053\u3067EPS\u3092\u78ba\u8a8d\u3059\u308b\u304b<\/a><\/li><\/ol><\/li>
              3. EPS\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
              4. EPS\u3092M&A\u8a55\u4fa1\u306b\u6d3b\u304b\u3059\u305f\u3081\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n\n \n \n \n \n <\/figure>\n\n \n \n \n \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n <\/p>\n\n \n \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n <\/p>\n\n \n \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n <\/p>\n\n \n \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n <\/p>\n\n \n \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n <\/p>\n <\/div>\n\n \n \n \n \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080 \u203a\n <\/span>\n\n \n \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n <\/p>\n <\/div>\n <\/aside>\n<\/a>\n\n\n\n

                EPS\u306fM&A\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3067\u3069\u3046\u4f7f\u3046\u306e\u304b<\/h2>\n\n\n\n

                \u4f1a\u793e\u306e\u5024\u6bb5\u3092\u8003\u3048\u308b\u3068\u304d\u3001\u5229\u76ca\u306e\u7dcf\u984d\u3070\u304b\u308a\u306b\u76ee\u304c\u5411\u304d\u304c\u3061\u3067\u3059\u3002\u5b9f\u969b\u306e\u4ea4\u6e09\u3067\u52b9\u3044\u3066\u304f\u308b\u306e\u306f\u3001\u305d\u306e\u5229\u76ca\u304c1\u682a\u3042\u305f\u308a\u3044\u304f\u3089\u306b\u843d\u3061\u308b\u304b\u3002\u8b72\u53d7\u4f01\u696d\u306f\u3053\u306e\u611f\u899a\u3067\u5bfe\u8c61\u4f1a\u793e\u3092\u898b\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                EPS\u306f1\u682a\u304c\u7a3c\u3050\u5229\u76ca\u3092\u793a\u3059\u7269\u5dee\u3057\u3067\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/mark><\/a>\u3067\u3082\u53c2\u7167\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u6750\u6599\u3067\u3059\u3002<\/p>\n\n\n\n

                1\u682a\u5f53\u305f\u308a\u306e\u5229\u76ca\u304c\u793a\u3059\u3082\u306e<\/h3>\n\n\n\n

                EPS\u306fEarnings Per Share\u306e\u7565\u3067\u3001\u65e5\u672c\u8a9e\u3067\u306f1\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002\u7a0e\u5f15\u5f8c\u306e\u6700\u7d42\u5229\u76ca\u3092\u767a\u884c\u6e08\u682a\u5f0f\u6570\u3067\u5272\u3063\u305f\u5024\u3067\u3001\u682a\u4e3b\u4e00\u4eba\u3042\u305f\u308a\u306b\u5e30\u5c5e\u3059\u308b\u5229\u76ca\u306e\u539a\u307f\u304c\u4e00\u76ee\u3067\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u898f\u6a21\u306e\u9055\u3046\u4f1a\u793e\u540c\u58eb\u3067\u3082\u30011\u682a\u3068\u3044\u3046\u540c\u3058\u5358\u4f4d\u306b\u63c3\u3048\u308c\u3070\u53ce\u76ca\u529b\u3092\u4e26\u3079\u3066\u6bd4\u3079\u3089\u308c\u308b\u3002\u3053\u3053\u304cEPS\u306e\u4fbf\u5229\u306a\u3068\u3053\u308d\u3067\u3059\u3002\u6570\u5b57\u304c\u5927\u304d\u3044\u307b\u3069\u30011\u682a\u304c\u80cc\u8ca0\u3046\u7a3c\u304e\u306f\u539a\u3044\u3068\u8aad\u3081\u307e\u3059\u3002<\/p>\n\n\n\n

                \u306a\u305c\u4f1a\u793e\u58f2\u5374\u306e\u5c40\u9762\u3067EPS\u304c\u8ad6\u70b9\u306b\u306a\u308b\u306e\u304b<\/h3>\n\n\n\n

                \u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u3075\u3060\u3093EPS\u3092\u610f\u8b58\u3059\u308b\u5834\u9762\u306f\u305d\u3046\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u72b6\u6cc1\u304c\u5909\u308f\u308b\u306e\u306f\u3001\u4e0a\u5834\u4f01\u696d\u3084\u305d\u306e\u5098\u4e0b\u5165\u308a\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8b72\u53d7\u4f01\u696d\u304cEPS\u3092\u91cd\u304f\u898b\u308b\u306e\u306f\u3001\u305d\u306e\u4f1a\u793e\u3092\u53d6\u308a\u8fbc\u3093\u3060\u5f8c\u306b\u81ea\u793e\u306e1\u682a\u5229\u76ca\u304c\u5897\u3048\u308b\u304b\u6e1b\u308b\u304b\u3092\u5224\u65ad\u3057\u305f\u3044\u304b\u3089\u3002\u3053\u306e\u5224\u65ad\u304c\u3001\u5bfe\u8c61\u4f1a\u793e\u3078\u63d0\u793a\u3067\u304d\u308b\u4fa1\u683c\u306e\u4e0a\u9650\u3092\u9759\u304b\u306b\u5de6\u53f3\u3057\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u306f\u3001\u76f8\u624b\u306e\u61d0\u4e8b\u60c5\u3092\u8aad\u3080\u624b\u304c\u304b\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                EPS\u306e\u8a08\u7b97\u5f0f\u3068\u5e0c\u8584\u5316EPS<\/h2>\n\n\n\n

                \u6570\u5024\u306e\u4f5c\u308a\u65b9\u304b\u3089\u62bc\u3055\u3048\u307e\u3059\u3002\u5f0f\u305d\u306e\u3082\u306e\u306f\u5358\u7d14\u3067\u3001\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u306e\u306f\u5206\u6bcd\u306e\u682a\u5f0f\u6570\u306e\u6271\u3044\u3067\u3059\u3002<\/p>\n\n\n\n

                \u57fa\u672c\u306e\u8a08\u7b97\u5f0f<\/h3>\n\n\n\n

                EPS\u306f\u5f53\u671f\u7d14\u5229\u76ca\u3092\u767a\u884c\u6e08\u682a\u5f0f\u6570\u3067\u5272\u3063\u3066\u6c42\u3081\u307e\u3059\u3002\u5206\u5b50\u306b\u306f\u6cd5\u4eba\u7a0e\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u6700\u7d42\u5229\u76ca\u3092\u4f7f\u3044\u3001\u81ea\u5df1\u682a\u5f0f\u306f\u5206\u6bcd\u304b\u3089\u9664\u304f\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n

                \u767a\u884c\u3084\u6d88\u5374\u304c\u671f\u4e2d\u306b\u3042\u3063\u305f\u4f1a\u793e\u3067\u306f\u3001\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u3092\u7528\u3044\u308b\u3068\u6570\u5024\u306e\u30d6\u30ec\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u6c7a\u7b97\u66f8\u306e1\u682a\u5f53\u305f\u308a\u60c5\u5831\u306e\u6b04\u306b\u8a18\u8f09\u304c\u3042\u308a\u3001\u305d\u3053\u3092\u8d77\u70b9\u306b\u3059\u308b\u3068\u78ba\u8a8d\u304c\u65e9\u304f\u6e08\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

                \u6570\u5024\u4f8b\u3067\u78ba\u8a8d\u3059\u308b<\/h4>\n\n\n\n

                \u5f53\u671f\u7d14\u5229\u76ca\u304c1\u5104\u5186\u3001\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c200\u682a\u3067\u3042\u308c\u3070\u3001EPS\u306f50\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u30021\u682a\u304c50\u4e07\u5186\u3092\u7a3c\u3044\u3060\u8a08\u7b97\u3067\u3059\u3002\u682a\u5f0f\u6570\u304c\u5c11\u306a\u3044\u975e\u4e0a\u5834\u4f1a\u793e\u3067\u306f\u30011\u682a\u3042\u305f\u308a\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u51fa\u308b\u70b9\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                \u5e0c\u8584\u5316EPS\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n

                \u5c06\u6765\u306b\u682a\u5f0f\u3078\u5909\u308f\u308b\u82bd\u3092\u6301\u3064\u3082\u306e\u304c\u3042\u308b\u3068\u3001\u8a71\u304c\u4e00\u6bb5\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u65b0\u682a\u4e88\u7d04\u6a29\u3084\u8ee2\u63db\u793e\u50b5\u3068\u3044\u3063\u305f\u6f5c\u5728\u682a\u5f0f\u3067\u3059\u3002<\/p>\n\n\n\n

                \u3053\u308c\u3089\u304c\u3059\u3079\u3066\u682a\u5f0f\u306b\u5909\u308f\u3063\u305f\u524d\u63d0\u3067\u8a08\u7b97\u3057\u76f4\u3057\u305f\u3082\u306e\u304c\u5e0c\u8584\u5316EPS\u3067\u3001\u5206\u6bcd\u304c\u81a8\u3089\u3080\u3076\u3093\u57fa\u672c\u306eEPS\u3088\u308a\u4f4e\u304f\u51fa\u307e\u3059\u3002M&A\u306e\u5c40\u9762\u3067\u306f\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6271\u3044<\/mark><\/a>\u304c\u4ea4\u6e09\u6750\u6599\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u898b\u843d\u3068\u3059\u3068\u5f8c\u3067\u6570\u5b57\u304c\u52d5\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                \u5e0c\u8584\u5316EPS\u306e\u8a08\u7b97\u4f8b<\/h4>\n\n\n\n

                \u5f53\u671f\u7d14\u5229\u76ca5\u5104\u5186\u3001\u512a\u5148\u682a\u914d\u5f531\u5104\u5186\u3001\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570100\u4e07\u682a\u3001\u6f5c\u5728\u682a\u5f0f\u65701\u4e07\u682a\u306e\u30b1\u30fc\u30b9\u3092\u8003\u3048\u307e\u3059\u3002\u5206\u5b50\u306f\u5dee\u5f154\u5104\u5186\u3001\u5206\u6bcd\u306f\u5408\u8a08101\u4e07\u682a\u3068\u306a\u308a\u3001\u5e0c\u8584\u5316EPS\u306f\u7d04396\u5186\u3067\u3059\u3002\u6f5c\u5728\u682a\u5f0f\u304c\u591a\u3044\u4f1a\u793e\u307b\u3069\u3001\u3053\u306e\u5dee\u306f\u5e83\u304c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u8cb7\u53ce\u5f8c\u306bEPS\u306f\u5897\u3048\u308b\u304b\u6e1b\u308b\u304b<\/h2>\n\n\n\n

                \u8b72\u53d7\u4f01\u696d\u304cEPS\u3092\u4f7f\u3046\u6700\u5927\u306e\u7406\u7531\u304c\u3001\u3053\u306e\u5897\u6e1b\u306e\u898b\u6975\u3081\u3067\u3059\u3002\u5c02\u9580\u7528\u8a9e\u3067\u306f\u30a2\u30af\u30ea\u30fc\u30b7\u30e7\u30f3\u3068\u30c0\u30a4\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3068\u547c\u3073\u307e\u3059\u3002\u96e3\u3057\u304f\u805e\u3053\u3048\u307e\u3059\u304c\u3001\u4ed5\u7d44\u307f\u306f\u6bd4\u7387\u306e\u6bd4\u3079\u5408\u3044\u306b\u3059\u304e\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                PER\u306e\u9ad8\u4f4e\u3067\u6c7a\u307e\u308b\u5e0c\u8584\u5316\u3068\u5897\u76ca\u52b9\u679c<\/h3>\n\n\n\n

                \u682a\u5f0f\u3092\u5bfe\u4fa1\u306b\u3059\u308b\u53d6\u5f15\u3067\u306f\u3001\u8cb7\u3044\u624b\u3068\u5bfe\u8c61\u4f1a\u793e\u306ePER<\/mark><\/a>\u306e\u5dee\u304c\u7d50\u679c\u3092\u5206\u3051\u307e\u3059\u3002\u8cb7\u3044\u624b\u306ePER\u304c\u5bfe\u8c61\u4f1a\u793e\u3088\u308a\u9ad8\u3051\u308c\u3070\u3001\u53d6\u308a\u8fbc\u3093\u3060\u5f8c\u306b1\u682a\u5229\u76ca\u304c\u5897\u3048\u308b\u5897\u76ca\u52b9\u679c\u304c\u751f\u307e\u308c\u3084\u3059\u3044\u3002\u9006\u306b\u5bfe\u8c61\u4f1a\u793e\u306ePER\u304c\u9ad8\u3044\u3068\u30011\u682a\u5229\u76ca\u304c\u8584\u307e\u308b\u5e0c\u8584\u5316\u304c\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u5b89\u304f\u8a55\u4fa1\u3055\u308c\u305f\u5229\u76ca\u3092\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u308b\u5668\u306b\u79fb\u3059\u3068\u30011\u682a\u3042\u305f\u308a\u304c\u539a\u304f\u306a\u308b\u3002\u80cc\u666f\u306b\u306f\u3053\u306e\u5358\u7d14\u306a\u7b97\u8853\u304c\u3042\u308a\u307e\u3059\u3002PER\u306f\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/mark><\/a>\u306b\u3088\u308b\u4fa1\u5024\u8a55\u4fa1\u6307\u6a19\u306e\uff11\u3064\u3067\u3059\u3002<\/p>\n\n\n\n

                \u5897\u76ca\u3068\u5e0c\u8584\u5316\u3092\u6570\u5024\u3067\u3064\u304b\u3080<\/h4>\n\n\n\n

                \u8cb7\u3044\u624b\u306eEPS\u304c200\u5186\u3001PER\u304c20\u500d\u3067\u682a\u4fa14,000\u5186\u3068\u3057\u307e\u3059\u3002\u5bfe\u8c61\u4f1a\u793e\u306e\u7d14\u5229\u76ca\u304c2\u5104\u5186\u3001\u3053\u308c\u3092\u682a\u5f0f\u5bfe\u4fa1\u3067\u53d6\u308a\u8fbc\u3080\u3068\u3069\u3046\u306a\u308b\u304b\u3002<\/p>\n\n\n\n

                \u5bfe\u8c61\u4f1a\u793e\u3092PER10\u500d\u76f8\u5f53\u3067\u8a55\u4fa1\u3059\u308c\u3070\u3001\u767a\u884c\u3059\u308b\u65b0\u682a\u306f\u5c11\u306a\u304f\u6e08\u307f\u3001\u53d6\u308a\u8fbc\u3093\u3060\u7d14\u5229\u76ca2\u5104\u5186\u304c\u8cb7\u3044\u624b\u306e1\u682a\u5229\u76ca\u3092\u62bc\u3057\u4e0a\u3052\u307e\u3059\u3002\u3053\u308c\u304c\u5897\u76ca\u3067\u3059\u3002\u53cd\u5bfe\u306b\u5bfe\u8c61\u4f1a\u793e\u3092\u9ad8\u3044PER\u3067\u8a55\u4fa1\u3057\u3066\u65b0\u682a\u3092\u591a\u304f\u51fa\u305b\u3070\u30011\u682a\u3042\u305f\u308a\u306f\u8584\u307e\u308a\u5e0c\u8584\u5316\u306b\u8ee2\u3058\u307e\u3059\u3002\u767a\u884c\u682a\u6570\u3068\u53d6\u308a\u8fbc\u3080\u5229\u76ca\u306e\u7db1\u5f15\u304d\u3001\u3068\u6349\u3048\u308b\u3068\u8151\u306b\u843d\u3061\u307e\u3059\u3002<\/p>\n\n\n\n

                \u682a\u5f0f\u4ea4\u63db\u3067\u306eEPS\u5909\u52d5\u306e\u898b\u65b9<\/h4>\n\n\n\n

                \u5408\u4f75\u3084\u682a\u5f0f\u4ea4\u63db\u3067\u306f\u3001\u4e21\u793e\u306eEPS\u3092\u3082\u3068\u306b\u4ea4\u63db\u6bd4\u7387\u3092\u6c7a\u3081\u307e\u3059\u3002\u6bd4\u7387\u3057\u3060\u3044\u3067\u8cb7\u3044\u624b\u306e1\u682a\u5229\u76ca\u304c\u52d5\u304f\u305f\u3081\u3001\u63d0\u793a\u4fa1\u683c\u306f\u3053\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u7d50\u679c\u3068\u8868\u88cf\u4e00\u4f53\u3067\u3059\u3002\u30de\u30eb\u30c1\u30d7\u30eb\u306e\u5f53\u3066\u65b9\u306f\u985e\u4f3c\u4f1a\u793e\u6bd4\u8f03\u6cd5<\/mark><\/a>\u3068\u3042\u308f\u305b\u3066\u898b\u308b\u3068\u7406\u89e3\u304c\u9032\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

                \u306e\u308c\u3093\u511f\u5374\u3068\u652f\u6255\u5229\u606f\u304cEPS\u3092\u5727\u8feb\u3059\u308b\u4ed5\u7d44\u307f<\/h3>\n\n\n\n

                \u5897\u76ca\u52b9\u679c\u3092\u5f53\u3066\u8fbc\u3093\u3067\u3082\u3001\u5b9f\u969b\u306b\u306f\u6570\u5b57\u304c\u4f38\u3073\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8981\u56e0\u306f\u306e\u308c\u3093\u511f\u5374\u3068\u501f\u5165\u91d1\u5229\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8b72\u53d7\u3067\u751f\u3058\u305f\u306e\u308c\u3093\u3092\u6bce\u671f\u8cbb\u7528\u306b\u843d\u3068\u3059\u3068\u3001\u305d\u306e\u5206\u3060\u3051\u9023\u7d50\u7d14\u5229\u76ca\u304c\u524a\u3089\u308c\u307e\u3059\u3002\u8cb7\u53ce\u8cc7\u91d1\u3092\u501f\u5165\u3067\u8cc4\u3048\u3070\u652f\u6255\u5229\u606f\u3082\u5229\u76ca\u3092\u62bc\u3057\u4e0b\u3052\u308b\u3002\u3053\u306e2\u3064\u3092\u7e54\u308a\u8fbc\u3093\u3067\u306a\u304a1\u682a\u5229\u76ca\u304c\u5897\u3048\u308b\u304b\u3001\u8b72\u53d7\u4f01\u696d\u306f\u614e\u91cd\u306b\u691c\u7b97\u3057\u307e\u3059\u3002\u306e\u308c\u3093\u511f\u5374\u306e\u5f71\u97ff<\/mark><\/a>\u306f\u8b72\u6e21\u4fa1\u683c\u306e\u898b\u65b9\u306b\u3082\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                \u682a\u5f0f\u4ea4\u63db\u6bd4\u7387\u306e\u7b97\u5b9a\u3068EPS\u306e\u95a2\u4fc2<\/h2>\n\n\n\n

                \u682a\u5f0f\u3092\u5bfe\u4fa1\u306b\u3059\u308b\u53d6\u5f15\u3067\u8981\u306b\u306a\u308b\u306e\u304c\u4ea4\u63db\u6bd4\u7387\u3067\u3059\u3002EPS\u3084\u682a\u4fa1\u304c\u3069\u3046\u6bd4\u7387\u306b\u52b9\u304f\u304b\u3001\u4e0b\u8868\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u5224\u65ad\u306e\u89b3\u70b9<\/th>EPS\u304c\u53ca\u307c\u3059\u5f71\u97ff<\/th><\/tr><\/thead>
                \u4ea4\u63db\u6bd4\u7387\u306e\u7b97\u5b9a<\/strong><\/td>\u4e21\u793e\u306e1\u682a\u4fa1\u5024\u3092\u7a81\u304d\u5408\u308f\u305b\u3066\u6bd4\u7387\u3092\u6c7a\u3081\u308b\u3002EPS\u3068\u60f3\u5b9aPER\u304c\u4fa1\u5024\u306e\u571f\u53f0\u306b\u306a\u308b<\/td><\/tr>
                \u5897\u76ca\u304b\u5e0c\u8584\u5316\u304b<\/strong><\/td>\u8cb7\u3044\u624b\u306ePER\u304c\u5bfe\u8c61\u4f1a\u793e\u3088\u308a\u9ad8\u3051\u308c\u3070\u5897\u76ca\u3001\u4f4e\u3051\u308c\u3070\u5e0c\u8584\u5316\u306b\u50be\u304f<\/td><\/tr>
                \u6f5c\u5728\u682a\u5f0f\u306e\u53cd\u6620<\/strong><\/td>\u65b0\u682a\u4e88\u7d04\u6a29\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u5e0c\u8584\u5316EPS\u3067\u691c\u7b97\u3057\u3001\u898b\u304b\u3051\u5012\u3057\u3092\u9632\u3050<\/td><\/tr>
                \u306e\u308c\u3093\u30fb\u91d1\u5229\u306e\u63a7\u9664<\/strong><\/td>\u511f\u5374\u8cbb\u3068\u652f\u6255\u5229\u606f\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u7d14\u5229\u76ca\u3067\u518d\u8a08\u7b97\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u6bd4\u7387\u306f\u5358\u306a\u308b\u8db3\u3057\u7b97\u3067\u306f\u306a\u304f\u3001\u5897\u76ca\u52b9\u679c\u307e\u3067\u8aad\u307f\u8fbc\u3093\u3067\u521d\u3081\u3066\u59a5\u5f53\u306a\u6c34\u6e96\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002\u4e21\u793e\u306e\u682a\u5f0f\u4fa1\u5024\u306e\u95a2\u4fc2<\/mark><\/a>\u3092\u62bc\u3055\u3048\u308b\u3068\u3001\u4ea4\u6e09\u306e\u571f\u53f0\u304c\u56fa\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                EPS\u3060\u3051\u3067\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u5371\u3046\u3055<\/h2>\n\n\n\n

                \u4fbf\u5229\u306a\u6307\u6a19\u307b\u3069\u3001\u983c\u308a\u3059\u304e\u308b\u3068\u8db3\u3092\u3059\u304f\u308f\u308c\u307e\u3059\u3002EPS\u3082\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u6642\u7684\u306a\u4e8b\u60c5\u3067\u6570\u5024\u304c\u5927\u304d\u304f\u63fa\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n

                \u4e00\u6642\u7684\u306a\u5229\u76ca\u3084\u81ea\u5df1\u682a\u53d6\u5f97\u3067\u30d6\u30ec\u308b<\/h3>\n\n\n\n

                \u5927\u578b\u8cc7\u7523\u3092\u624b\u653e\u3057\u3066\u5f97\u305f\u5229\u76ca\u3084\u4fdd\u967a\u91d1\u3068\u3044\u3063\u305f\u5076\u767a\u7684\u306a\u53ce\u76ca\u304c\u6df7\u3058\u308b\u3068\u3001EPS\u306f\u5b9f\u529b\u4ee5\u4e0a\u306b\u81a8\u3089\u307f\u307e\u3059\u3002\u81ea\u5df1\u682a\u53d6\u5f97\u3067\u682a\u5f0f\u6570\u304c\u6e1b\u308c\u3070\u3001\u7d14\u5229\u76ca\u304c\u6a2a\u3070\u3044\u3067\u30821\u682a\u5229\u76ca\u306f\u8df3\u306d\u4e0a\u304c\u308b\u3002\u3053\u308c\u3089\u3092\u7d20\u306e\u307e\u307e\u53d7\u3051\u53d6\u308b\u3068\u3001\u672c\u696d\u306e\u7a3c\u3050\u529b\u3092\u8aad\u307f\u9055\u3048\u307e\u3059\u3002<\/p>\n\n\n\n

                \u73fe\u5834\u3067\u306f\u8abf\u6574\u5f8c\u306e\u5229\u76ca\u306b\u5f15\u304d\u76f4\u3057\u3001\u7e70\u308a\u8fd4\u3057\u751f\u307e\u308c\u308b\u5229\u76ca\u3060\u3051\u3067\u8a55\u4fa1\u3057\u76f4\u3057\u307e\u3059\u3002\u4e00\u5ea6\u304d\u308a\u306e\u6570\u5b57\u306b\u4fa1\u683c\u3092\u5f15\u304d\u305a\u3089\u308c\u306a\u3044\u305f\u3081\u306e\u4f5c\u696d\u3067\u3059\u3002<\/p>\n\n\n\n

                \u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3068\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0<\/h3>\n\n\n\n

                \u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u306f\u3001\u306e\u308c\u3093\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002IFRS\u9069\u7528\u4f1a\u793e\u306f\u306e\u308c\u3093\u3092\u6bce\u671f\u511f\u5374\u3057\u306a\u3044\u305f\u3081\u3001\u77ed\u671f\u7684\u306b\u306fEPS\u304c\u9ad8\u3081\u306b\u51fa\u3084\u3059\u3044\u3002\u540c\u3058\u4e8b\u696d\u69cb\u9020\u3067\u3082\u6570\u5024\u306b\u5dee\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

                \u3055\u3089\u306b\u3001\u8b72\u53d7\u3067\u306f\u76f8\u5834\u3078\u4e0a\u4e57\u305b\u3059\u308b\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\u304c\u4e57\u308a\u307e\u3059\u3002EPS\u306e\u5897\u6e1b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u4e0a\u4e57\u305b\u5206\u3092\u4f55\u5e74\u3067\u56de\u53ce\u3067\u304d\u308b\u304b\u307e\u3067\u4f75\u305b\u3066\u898b\u306a\u3044\u3068\u3001\u5224\u65ad\u3092\u8aa4\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                \u4e2d\u5c0f\u4f01\u696d\u306eM&A\u3067\u30aa\u30fc\u30ca\u30fc\u304c\u62bc\u3055\u3048\u308b\u8996\u70b9<\/h2>\n\n\n\n

                \u3053\u3053\u307e\u3067\u306f\u4e0a\u5834\u4f01\u696d\u3092\u4e3b\u8a9e\u306b\u8a9e\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u3067\u306f\u3001\u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u3092\u58f2\u308b\u5074\u306b\u3001EPS\u306f\u3069\u3046\u95a2\u308f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n

                EPS\u306f\u8cb7\u3044\u624b\u306e\u90fd\u5408\u3060\u304c\u4fa1\u683c\u306b\u8df3\u306d\u8fd4\u308b<\/h3>\n\n\n\n

                \u682a\u5f0f\u8b72\u6e21\u304c\u4e2d\u5fc3\u306e\u4e2d\u5c0fM&A\u3067\u306f\u3001\u5bfe\u4fa1\u306f\u73fe\u91d1\u304c\u5927\u534a\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u81ea\u8eab\u304cEPS\u3092\u8a08\u7b97\u3059\u308b\u5834\u9762\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                \u3068\u3053\u308d\u304c\u4e0a\u5834\u4f01\u696d\u304c\u8cb7\u3044\u624b\u306b\u306a\u308b\u3068\u3001\u76f8\u624b\u306f\u81ea\u793e\u306eEPS\u304c\u8584\u307e\u3089\u306a\u3044\u7bc4\u56f2\u3067\u4fa1\u683c\u3092\u7d44\u307f\u7acb\u3066\u307e\u3059\u3002\u3064\u307e\u308aEPS\u306f\u3001\u76f8\u624b\u304c\u51fa\u305b\u308b\u91d1\u984d\u306e\u5929\u4e95\u3092\u6c7a\u3081\u308b\u5185\u90e8\u57fa\u6e96\u3068\u3057\u3066\u52b9\u3044\u3066\u304f\u308b\u3002\u80cc\u666f\u3092\u77e5\u308c\u3070\u3001\u63d0\u793a\u984d\u306e\u610f\u5473\u3092\u8aad\u307f\u89e3\u3051\u307e\u3059\u3002\u6642\u4fa1\u7dcf\u984d\u306e\u6c42\u3081\u65b9<\/mark><\/a>\u3082\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u4ea4\u6e09\u306e\u89e3\u50cf\u5ea6\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u652f\u63f4\u73fe\u5834\u3067\u898b\u308bEPS\u6d3b\u7528\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n

                \u5f53\u793e\u306e\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u4e0a\u5834\u4f01\u696d\u304c\u8cb7\u3044\u624b\u306e\u6848\u4ef6\u3067\u6b21\u306e\u70b9\u3092\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u63d0\u793a\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u88cf\u5074\u304b\u3089\u691c\u8a3c\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n

                \u78ba\u8a8d\u9805\u76ee<\/th>\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead>
                \u8cb7\u3044\u624b\u306ePER\u6c34\u6e96<\/strong><\/td>\u5bfe\u8c61\u4f1a\u793e\u306e\u60f3\u5b9aPER\u3088\u308a\u9ad8\u3044\u304b\u3002\u5897\u76ca\u5bc4\u308a\u306a\u3089\u4fa1\u683c\u306b\u4e0a\u4e57\u305b\u4f59\u5730\u304c\u51fa\u3084\u3059\u3044<\/td><\/tr>
                \u306e\u308c\u3093\u511f\u5374\u306e\u5e74\u6570<\/strong><\/td>\u511f\u5374\u8ca0\u62c5\u304c\u91cd\u3044\u3068\u63d0\u793a\u984d\u304c\u6291\u3048\u3089\u308c\u308b\u50be\u5411\u3002\u4fa1\u683c\u4ea4\u6e09\u306e\u8ad6\u70b9\u306b\u306a\u308b<\/td><\/tr>
                \u8cc7\u91d1\u8abf\u9054\u306e\u65b9\u6cd5<\/strong><\/td>\u73fe\u91d1\u304b\u682a\u5f0f\u304b\u3001\u501f\u5165\u6bd4\u7387\u306f\u3069\u3046\u304b\u3002\u652f\u6255\u5229\u606f\u304c\u5229\u76ca\u3092\u524a\u308b\u5ea6\u5408\u3044\u3092\u898b\u308b<\/td><\/tr>
                \u6f5c\u5728\u682a\u5f0f\u306e\u6709\u7121<\/strong><\/td>\u8cb7\u3044\u624b\u5074\u306e\u5e0c\u8584\u5316\u8981\u56e0\u304c\u4fa1\u683c\u5224\u65ad\u306b\u3069\u3046\u97ff\u304f\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u305f\u3068\u3048\u3070\u5e74\u554615\u5104\u5186\u898f\u6a21\u306e\u88fd\u9020\u696d\u3092\u4e0a\u5834\u4f01\u696d\u3078\u8b72\u6e21\u3057\u305f\u4eee\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u8cb7\u3044\u624b\u306e\u9ad8\u3044PER\u304c\u52b9\u3044\u3066\u3001\u5f53\u521d\u60f3\u5b9a\u3088\u308a\u9ad8\u3044\u8a55\u4fa1\u306b\u3064\u306a\u304c\u3063\u305f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u6570\u5024\u306f\u8abf\u6574\u3057\u305f\u4eee\u4f8b\u3067\u3059\u304c\u3001\u69cb\u56f3\u306f\u3088\u304f\u3042\u308b\u76f8\u8ac7\u306b\u8fd1\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

                \u4e00\u6b21\u60c5\u5831\u3067\u8a55\u4fa1\u306e\u4f4d\u7f6e\u3065\u3051\u3092\u78ba\u304b\u3081\u308b<\/h3>\n\n\n\n

                EPS\u306f\u8a55\u4fa1\u306e\u3059\u3079\u3066\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3068\u3044\u3046\u5927\u304d\u306a\u5de5\u7a0b\u306e\u4e00\u90e8\u54c1\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u4e2d\u5c0fM&A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b2c3\u7248\u3067\u306f\u3001\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u304cM&A\u30d7\u30ed\u30bb\u30b9\u306e\u4e00\u6bb5\u968e\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                \u652f\u63f4\u6a5f\u95a2\u304c\u7d50\u8ad6\u3092\u4e00\u65b9\u7684\u306b\u6c7a\u3081\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u898f\u5f8b\u3082\u793a\u3055\u308c\u307e\u3057\u305f\uff08\u4e2d\u5c0f\u4f01\u696d\u5e81\u30fb\u4e2d\u5c0fM&A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/mark><\/a>\uff09\u3002\u8a55\u4fa1\u306e\u524d\u63d0\u3092\u4e2d\u7acb\u306b\u78ba\u304b\u3081\u308b\u59ff\u52e2\u304c\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u7d0d\u5f97\u611f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                EPS\u3068\u4f75\u305b\u3066\u898b\u305f\u3044\u8ca1\u52d9\u6307\u6a19<\/h2>\n\n\n\n

                EPS\u5358\u72ec\u3067\u306e\u5224\u65ad\u306f\u5371\u3046\u304f\u3001\u307b\u304b\u306e\u6307\u6a19\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u521d\u3081\u3066\u7acb\u4f53\u7684\u306b\u898b\u3048\u3066\u304d\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a3\u3064\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u6307\u6a19<\/th>EPS\u3068\u306e\u95a2\u4fc2<\/th><\/tr><\/thead>
                PER<\/strong><\/td>\u682a\u4fa1\u00f7EPS\u3067\u5272\u5b89\u5272\u9ad8\u3092\u306f\u304b\u308b\u3002EPS\u304c\u4e0a\u304c\u308c\u3070PER\u306f\u4e0b\u304c\u308b\u95a2\u4fc2\u306b\u3042\u308b<\/td><\/tr>
                ROE<\/strong><\/td>\u7d14\u5229\u76ca\u00f7\u81ea\u5df1\u8cc7\u672c\u3002EPS\u304c\u4f38\u3073\u3066\u3082\u5897\u8cc7\u3067\u81ea\u5df1\u8cc7\u672c\u304c\u81a8\u3089\u3080\u3068\u4f4e\u4e0b\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/td><\/tr>
                BPS<\/strong><\/td>1\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u3002\u53ce\u76ca\u3092\u6620\u3059EPS\u3068\u8cc7\u7523\u3092\u6620\u3059BPS\u306f\u88dc\u5b8c\u306e\u95a2\u4fc2\u306b\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u5897\u8cc7\u3084\u81ea\u793e\u682a\u8cb7\u3044\u306e\u6d3b\u7528<\/mark><\/a>\u3067\u682a\u5f0f\u6570\u304c\u52d5\u3051\u3070\u3001EPS\u3082ROE\u3082\u4e00\u7dd2\u306b\u63fa\u308c\u307e\u3059\u3002\u4e00\u904e\u6027\u306e\u7279\u5225\u5229\u76ca\u3067\u8df3\u306d\u305f\u5e74\u306f\u3001\u672c\u696d\u306e\u7a3c\u3050\u529b\u306b\u5f15\u304d\u76f4\u3057\u3066\u898b\u308b\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n

                EPS\u6210\u9577\u7387\u3067\u30c8\u30ec\u30f3\u30c9\u3092\u8aad\u3080<\/h3>\n\n\n\n

                \u5358\u5e74\u306e\u9ad8\u3055\u3088\u308a\u3001\u4f38\u3073\u306e\u6301\u7d9a\u304c\u5c06\u6765\u306e\u7a3c\u3050\u529b\u3092\u6620\u3057\u307e\u3059\u3002EPS\u6210\u9577\u7387\u306f\u3001\u5f53\u671fEPS\u304b\u3089\u524d\u671fEPS\u3092\u5f15\u304d\u3001\u524d\u671fEPS\u3067\u5272\u3063\u3066\u767e\u5206\u7387\u306b\u3057\u305f\u5024\u3067\u3059\u3002<\/p>\n\n\n\n

                \u5e74\u738710\uff05\u524d\u5f8c\u306e\u6210\u9577\u304c\u7d9a\u304f\u4f1a\u793e\u306f\u3001\u5229\u76ca\u3092\u81ea\u3089\u592a\u3089\u305b\u308b\u529b\u304c\u5f37\u3044\u3068\u8aad\u3081\u307e\u3059\u3002\u305f\u3060\u3057\u6025\u4f38\u306e\u4e2d\u8eab\u304c\u7279\u5225\u5229\u76ca\u306a\u3089\u3001\u305d\u306e\u52e2\u3044\u306f\u9577\u7d9a\u304d\u3057\u307e\u305b\u3093\u3002\u4e2d\u8eab\u3092\u78ba\u304b\u3081\u308b\u624b\u9593\u3092\u60dc\u3057\u307e\u306a\u3044\u3053\u3068\u304c\u809d\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n

                \u6c7a\u7b97\u66f8\u306e\u3069\u3053\u3067EPS\u3092\u78ba\u8a8d\u3059\u308b\u304b<\/h3>\n\n\n\n

                \u4e0a\u5834\u4f01\u696d\u306a\u3089\u3001\u6c7a\u7b97\u77ed\u4fe1\u3084\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e1\u682a\u5f53\u305f\u308a\u60c5\u5831\u306e\u6b04\u306bEPS\u3068\u5e0c\u8584\u5316EPS\u304c\u4e26\u3093\u3067\u8f09\u308a\u307e\u3059\u3002\u6f5c\u5728\u682a\u5f0f\u6570\u3084\u512a\u5148\u682a\u914d\u5f53\u3082\u3001\u540c\u3058\u8cc7\u6599\u304b\u3089\u62fe\u3048\u308b\u306f\u305a\u3067\u3059\u3002\u8a3c\u5238\u60c5\u5831\u30b5\u30a4\u30c8\u3067\u3082\u904e\u53bb\u306e\u63a8\u79fb\u3092\u305f\u3069\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

                \u56db\u534a\u671f\u3054\u3068\u306e\u63a8\u79fb\u3092\u4e00\u89a7\u306b\u3059\u308b\u3068\u3001\u5b63\u7bc0\u5909\u52d5\u3084\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u30d6\u30ec\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002\u975e\u4e0a\u5834\u4f1a\u793e\u3067\u306f\u516c\u8868\u5024\u304c\u306a\u3044\u305f\u3081\u3001\u6c7a\u7b97\u66f8\u304b\u3089\u81ea\u5206\u3067\u7d44\u307f\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u3053\u306f\u652f\u63f4\u306e\u73fe\u5834\u3067\u3082\u624b\u9593\u306e\u304b\u304b\u308b\u5de5\u7a0b\u3067\u3059\u3002<\/p>\n\n\n\n

                EPS\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n

                \u4f1a\u793e\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u7d4c\u55b6\u8005\u304b\u3089\u3001\u73fe\u5834\u3067\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                Q\uff1a\u975e\u4e0a\u5834\u3067\u3082EPS\u306f\u8a08\u7b97\u3059\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/span><\/strong><\/strong>

                \u8cb7\u3044\u624b\u304c\u4e0a\u5834\u4f01\u696d\u306a\u3089\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u76f8\u624b\u306f\u81ea\u793e\u306eEPS\u304c\u8584\u307e\u3089\u306a\u3044\u7bc4\u56f2\u3067\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u305f\u3081\u3001\u63d0\u793a\u984d\u306e\u6839\u62e0\u3092\u8aad\u3080\u3046\u3048\u3067\u5f79\u7acb\u3061\u307e\u3059\u3002\u73fe\u91d1\u3067\u306e\u8cb7\u53ce\u304c\u4e2d\u5fc3\u306a\u3089\u3001\u58f2\u308a\u624b\u304c\u81ea\u5206\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u306f\u305d\u308c\u307b\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p> <\/div>

                Q\uff1a\u8cb7\u53ce\u3067\u8cb7\u3044\u624b\u306eEPS\u304c\u4e0b\u304c\u308b\u306e\u306f\u60aa\u3044\u3053\u3068\u3067\u3059\u304b<\/strong>\uff1f<\/strong><\/span><\/strong><\/strong>

                \u77ed\u671f\u3067\u306f1\u682a\u5229\u76ca\u304c\u8584\u307e\u308a\u307e\u3059\u304c\u3001\u5931\u6557\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u304c\u9ad8\u53ce\u76ca\u306e\u4e8b\u696d\u306b\u56de\u308a\u3001\u6570\u5e74\u5f8c\u306b\u5229\u76ca\u304c\u4f38\u3073\u308c\u3070\u4e2d\u9577\u671f\u3067\u53d6\u308a\u8fd4\u305b\u307e\u3059\u3002\u73fe\u5834\u3067\u306f\u6642\u9593\u8ef8\u3092\u5206\u3051\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p> <\/div>

                Q\uff1a\u306e\u308c\u3093\u511f\u5374\u306fEPS\u306b\u3069\u3046\u52b9\u304d\u307e\u3059\u304b\uff1f<\/strong><\/span><\/strong><\/strong>

                \u511f\u5374\u8cbb\u304c\u6bce\u671f\u306e\u7d14\u5229\u76ca\u3092\u524a\u308b\u305f\u3081\u3001EPS\u3092\u62bc\u3057\u4e0b\u3052\u307e\u3059\u3002\u511f\u5374\u5e74\u6570\u304c\u9577\u3044\u307b\u30691\u5e74\u3042\u305f\u308a\u306e\u8ca0\u62c5\u306f\u8efd\u304f\u306a\u308b\u3002\u8cb7\u3044\u624b\u306f\u3053\u3053\u3092\u7e54\u308a\u8fbc\u3093\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7d44\u3080\u306e\u3067\u3001\u8b72\u6e21\u4fa1\u683c\u306e\u4ea4\u6e09\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p> <\/div>

                Q\uff1a\u5e0c\u8584\u5316EPS\u3068\u57fa\u672c\u306eEPS\u306f\u3069\u3061\u3089\u3092\u898b\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/span><\/strong><\/strong>

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                Q\uff1aEPS\u3068PER\u306f\u3069\u3046\u4f7f\u3044\u5206\u3051\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/span><\/strong><\/strong>

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                \n
                \n
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                \n
                \n
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                \n
                \n
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