每股净收益即普通股每股净收益，是公司每年税后净利润在扣除优先股股息后所剩余额属于每股普通股的净收益。这部分净收益一部分以股息形式派发给普通股股东，一部分以留存收益的形式留在公司内用以扩大再生产。
对上市企业来说，每股净收益增加10%的利好消息将带来股价更大的提升或溢价。
Of listed companies, 10 percent increase in earnings per share of good news will bring a greater price or a premium upgrade.
Schnitzer钢铁，钢铁产品的制造和开发商，其二季度的收入增长29%至3600万美元，每股净收益达1.25美元。
Schnitzer Steel (SCHN, $72.04, -$1.14, -1.6%), a manufacturer and exporter of recycled ferrous metal products, posted a 29% rise in fiscal second-quarter earnings to $36 million, or $1.25 a share.
若收购成功，也将使得卡夫公司的长期增长目标从先前公布的营收年增长4%及每股净收益年增长7% - 9%分别调高至5%及9% - 11%。
A takeover would also boost Kraft's long-term growth targets to 5%-plus for revenue and 9%-11% for earnings per share, from its previously announced 4%-plus and 7%-9% respectively.
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