{"id":496,"date":"2025-06-13T18:03:59","date_gmt":"2025-06-13T09:03:59","guid":{"rendered":"https:\/\/biz.moneyforward.com\/ma\/basic\/?p=496"},"modified":"2025-06-13T18:03:59","modified_gmt":"2025-06-13T09:03:59","slug":"eps%e4%b8%80%e6%a0%aa%e5%bd%93%e3%81%9f%e3%82%8a%e5%88%a9%e7%9b%8a%ef%bc%89%e3%81%a8%e3%81%af%ef%bc%9f%e8%a8%88%e7%ae%97%e5%bc%8f%e3%82%84%e6%b4%bb%e7%94%a8%e6%96%b9%e6%b3%95%e3%82%92%e8%a7%a3","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/ma\/basic\/496\/","title":{"rendered":"EPS(\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u3068\u306f\uff1f\u8a08\u7b97\u5f0f\u3084\u6d3b\u7528\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u5206\u6790\u3059\u308b\u969b\u3001\u69d8\u3005\u306a\u6307\u6a19\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u304c\u3001\u4e2d\u3067\u3082\u300c\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff08EPS\uff1aEarnings Per Share\uff09\u300d\u306f\u3001\u6295\u8cc7\u5bb6\u3084M&amp;A\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u6307\u6a19\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001EPS\u304c\u306a\u305c\u6ce8\u76ee\u3055\u308c\u308b\u306e\u304b\u3001\u305d\u306e\u57fa\u672c\u7684\u306a\u610f\u5473\u5408\u3044\u304b\u3089\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066M&amp;A\u5b9f\u52d9\u306b\u304a\u3051\u308b\u6d3b\u7528\u65b9\u6cd5\u307e\u3067\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u3068\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u3001\u4f01\u696d\u304c1\u5e74\u9593\u3067\u7a3c\u3044\u3060\u5229\u76ca\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45120\/\" data-internallinksmanager029f6b8e52c=\"222\" title=\"\u5f53\u671f\u7d14\u5229\u76ca\">\u5f53\u671f\u7d14\u5229\u76ca<\/a>\uff09\u3092\u682a\u5f0f1\u682a\u3042\u305f\u308a\u306b\u63db\u7b97\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u300c1\u682a\u3042\u305f\u308a\u3001\u3069\u308c\u304f\u3089\u3044\u306e\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u300d\u3092\u793a\u3059\u6307\u6a19\u3067\u3042\u308a\u3001\u4f01\u696d\u306e\u53ce\u76ca\u529b\u3092\u6e2c\u308b\u57fa\u672c\u7684\u306a\u7269\u5dee\u3057\u3068\u306a\u308a\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001\u3053\u306eEPS\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5148\u306e\u4f01\u696d\u304c\u52b9\u7387\u7684\u306b\u5229\u76ca\u3092\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3001\u305d\u3057\u3066\u5c06\u6765\u7684\u306b\u6210\u9577\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u306a\u3069\u3092\u5224\u65ad\u3059\u308b\u6750\u6599\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u306f\u4f55\u3092\u793a\u3059\u306e\u304b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u3092\u77e5\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u300c\u7a3c\u3050\u529b\u300d\u3092\u682a\u4e3b\u306e\u8996\u70b9\u304b\u3089\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/b><\/span>EPS\u304c\u9ad8\u3044\u307b\u3069\u30011\u682a\u3042\u305f\u308a\u306e\u5229\u76ca\u8ca2\u732e\u5ea6\u304c\u9ad8\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u682a\u4e3b\u306b\u3068\u3063\u3066\u9b45\u529b\u7684\u306a\u4f01\u696d\u3068\u8a55\u4fa1\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306bM&amp;A\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067EPS\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u8cb7\u53ce\u5f8c\u306e\u7d71\u5408\u52b9\u679c\u306b\u3088\u3063\u3066EPS\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3059\u308b\u304b\u3092\u4e88\u6e2c\u3059\u308b\u3053\u3068\u306f\u3001\u30c7\u30a3\u30fc\u30eb\uff08\u53d6\u5f15\uff09\u306e\u6210\u5426\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u81ea\u793e\u306eEPS\u3068\u6bd4\u8f03\u3057\u305f\u308a\u3001\u540c\u696d\u4ed6\u793e\u306eEPS\u3068\u6bd4\u8f03\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u76f8\u5bfe\u7684\u306a\u53ce\u76ca\u6027\u3084\u6210\u9577\u6027\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001EPS\u306f\u6295\u8cc7\u5224\u65ad\u3060\u3051\u3067\u306a\u304f\u3001M&amp;A\u6226\u7565\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u306e\u6210\u9577\u7387<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5358\u5e74\u5ea6\u306eEPS\u3060\u3051\u3067\u306a\u304f\u3001\u904e\u53bb\u304b\u3089\u306eEPS\u306e\u63a8\u79fb\u3001\u3064\u307e\u308a\u300cEPS\u6210\u9577\u7387\u300d\u3082\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>EPS\u304c\u7d99\u7d9a\u7684\u306b\u6210\u9577\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4e8b\u696d\u304c\u9806\u8abf\u306b\u62e1\u5927\u3057\u3066\u304a\u308a\u3001\u53ce\u76ca\u6027\u304c\u5411\u4e0a\u3057\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002\u9ad8\u3044EPS\u6210\u9577\u7387\u306f\u3001\u682a\u4fa1\u4e0a\u6607\u306e\u8981\u56e0\u3068\u306a\u308a\u3084\u3059\u304f\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u671f\u5f85\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002M&amp;A\u306b\u304a\u3044\u3066\u3082\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u5c06\u6765\u6027\u3092\u6e2c\u308b\u4e0a\u3067\u3001\u904e\u53bb\u306eEPS\u6210\u9577\u7387\u306f\u91cd\u8981\u306a\u53c2\u8003\u60c5\u5831\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u304c\u91cd\u8981\u306a\u7406\u7531<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u304c\u91cd\u8981\u8996\u3055\u308c\u308b\u4e3b\u306a\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u682a\u4e3b\u8996\u70b9\u3067\u6e2c\u308c\u308b<br \/>\n<\/strong>\u4f01\u696d\u5168\u4f53\u306e\u5229\u76ca\u984d\u3060\u3051\u3067\u306a\u304f\u30011\u682a\u3042\u305f\u308a\u306e\u4fa1\u5024\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3053\u3068\u3067\u3001\u682a\u4e3b\u306b\u3068\u3063\u3066\u306e\u6295\u8cc7\u52b9\u7387\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u682a\u4fa1\u3068\u306e\u95a2\u9023\u6027\u304c\u9ad8\u3044<br \/>\n<\/strong>EPS\u306f<a href=\"https:\/\/biz.moneyforward.com\/words\/258\/\" data-internallinksmanager029f6b8e52c=\"170\" title=\"\u682a\u4fa1\u53ce\u76ca\u7387\">\u682a\u4fa1\u53ce\u76ca\u7387<\/a>\uff08PER\uff1aPrice Earnings Ratio\uff09\u3068\u3044\u3046\u3001\u682a\u4fa1\u306e\u5272\u5b89\u30fb\u5272\u9ad8\u3092\u5224\u65ad\u3059\u308b\u6307\u6a19\u306e\u8a08\u7b97\u306b\u3082\u4f7f\u308f\u308c\u307e\u3059\uff08PER = \u682a\u4fa1 \u00f7 EPS\uff09\u3002\u305d\u306e\u305f\u3081\u3001EPS\u306e\u5909\u52d5\u306f\u682a\u4fa1\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u4f01\u696d\u306e\u6210\u9577\u6027\u3092\u793a\u3059<br \/>\n<\/strong>EPS\u306e\u7d99\u7d9a\u7684\u306a\u6210\u9577\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u62e1\u5927\u3084\u53ce\u76ca\u6027\u5411\u4e0a\u3092\u793a\u5506\u3057\u3001\u5c06\u6765\u6027\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u624b\u304c\u304b\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>M&amp;A\u306b\u304a\u3051\u308b\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306e\u57fa\u790e<br \/>\n<\/strong>M&amp;A\u306e\u969b\u306b\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u53ce\u76ca\u529b\u3092\u793a\u3059EPS\u3092\u57fa\u6e96\u306b\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u306a\u3069\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u985e\u4f3c\u6307\u6a19\u3068\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u3001\u3042\u308b\u3044\u306f\u95a2\u9023\u6027\u306e\u9ad8\u3044\u6307\u6a19\u3068\u3057\u3066\u3001\u300cDPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1\uff09\u300d\u3068\u300cBPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u6307\u6a19\u3068\u306e\u9055\u3044\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u3088\u308a\u591a\u89d2\u7684\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6307\u6a19\u306e\u610f\u5473\u3068EPS\u3068\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr>\n<th style=\"width: 7%;\">\u6307\u6a19\u540d<\/th>\n<th style=\"width: 11%;\">\u6b63\u5f0f\u540d\u79f0<\/th>\n<th style=\"width: 17%;\">\u8a08\u7b97\u5f0f<\/th>\n<th style=\"width: 18%;\">\u793a\u3059\u3082\u306e<\/th>\n<th style=\"width: 47%;\">\u7279\u5fb4\u30fb\u898b\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 7%;\"><strong>EPS<\/strong><\/td>\n<td style=\"text-align: left; width: 11%;\"><strong>\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca<\/strong><\/td>\n<td style=\"text-align: left; width: 17%;\">\u5f53\u671f\u7d14\u5229\u76ca \u00f7 \u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570<\/td>\n<td style=\"text-align: left; width: 18%;\">\u4f01\u696d\u306e\u300c\u7a3c\u3050\u529b\u300d\uff08\u53ce\u76ca\u6027\uff09<\/td>\n<td style=\"text-align: left; width: 47%;\">\u9ad8\u3044\u307b\u3069\u30011\u682a\u3042\u305f\u308a\u306e\u5229\u76ca\u5275\u51fa\u529b\u304c\u9ad8\u3044\u3002\u6210\u9577\u6027\u3092\u898b\u308b\u4e0a\u3067\u3082\u91cd\u8981\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7%;\"><strong>DPS<\/strong><\/td>\n<td style=\"text-align: left; width: 11%;\"><strong>\u4e00\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1<\/strong><\/td>\n<td style=\"text-align: left; width: 17%;\">\u914d\u5f53\u91d1\u7dcf\u984d \u00f7 \u671f\u672b\u682a\u5f0f\u6570<\/td>\n<td style=\"text-align: left; width: 18%;\">\u682a\u4e3b\u3078\u306e\u300c\u5229\u76ca\u9084\u5143\u300d\uff08\u914d\u5f53\uff09<\/td>\n<td style=\"text-align: left; width: 47%;\">\u9ad8\u3044\u307b\u3069\u3001\u682a\u4e3b\u3078\u306e\u76f4\u63a5\u7684\u306a\u9084\u5143\u304c\u5927\u304d\u3044\u3002\u914d\u5f53\u6027\u5411\uff08DPS\u00f7EPS\uff09\u3082\u5408\u308f\u305b\u3066\u898b\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7%;\"><strong>BPS<\/strong><\/td>\n<td style=\"text-align: left; width: 11%;\"><strong>\u4e00\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523<\/strong><\/td>\n<td style=\"text-align: left; width: 17%;\">\u7d14\u8cc7\u7523 \u00f7 \u671f\u672b\u682a\u5f0f\u6570<\/td>\n<td style=\"text-align: left; width: 18%;\">\u4f01\u696d\u306e\u300c\u5b89\u5b9a\u6027\u300d\uff08\u89e3\u6563\u4fa1\u5024<\/td>\n<td style=\"text-align: left; width: 47%;\">\u9ad8\u3044\u307b\u3069\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u306a\u5b89\u5b9a\u6027\u304c\u9ad8\u3044\u3068\u3055\u308c\u308b\u3002PBR\uff08\u682a\u4fa1\u00f7BPS\uff09\u306e\u8a08\u7b97\u306b\u4f7f\u3046\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001EPS\u306f\u300c\u4f01\u696d\u304c\u3069\u308c\u3060\u3051\u7a3c\u3044\u3060\u304b\u300d\u3001DPS\u306f\u300c\u682a\u4e3b\u306b\u3069\u308c\u3060\u3051\u914d\u5f53\u3057\u305f\u304b\u300d\u3001BPS\u306f\u300c\u4f01\u696d\u304c\u3069\u308c\u3060\u3051\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u304b\uff08\u89e3\u6563\u3057\u305f\u5834\u5408\u306e\u4fa1\u5024\uff09\u300d\u3092\u3001\u305d\u308c\u305e\u308c1\u682a\u3042\u305f\u308a\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>M&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u53ce\u76ca\u6027\uff08EPS\uff09\u3001\u682a\u4e3b\u9084\u5143\u59ff\u52e2\uff08DPS\uff09\u3001\u8ca1\u52d9\u5b89\u5b9a\u6027\uff08BPS\uff09\u3092\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u6307\u6a19\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u7cbe\u7dfb\u306a\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>EPS(\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u304c\u5909\u52d5\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306f\u4f01\u696d\u306e\u696d\u7e3e\u3084\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u3002<\/b><\/span>M&amp;A\u62c5\u5f53\u8005\u3068\u3057\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u8981\u56e0\u3067EPS\u304c\u5909\u308f\u308b\u306e\u304b\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u8cb7\u53ce\u524d\u5f8c\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3084\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4e3b\u306a\u5909\u52d5\u8981\u56e0\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5f53\u671f\u7d14\u5229\u76ca\u306e\u5897\u6e1b\uff1a<\/strong>\u5f53\u7136\u306a\u304c\u3089\u3001\u4f01\u696d\u306e\u5229\u76ca\u304c\u5897\u3048\u308c\u3070EPS\u306f\u5897\u52a0\u3057\u3001\u5229\u76ca\u304c\u6e1b\u308c\u3070EPS\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u6700\u3082\u57fa\u672c\u7684\u306a\u5909\u52d5\u8981\u56e0\u3067\u3059\u3002\u666f\u6c17\u5909\u52d5\u3001\u65b0\u88fd\u54c1\u306e\u30d2\u30c3\u30c8\u3001\u4e0d\u63a1\u7b97\u4e8b\u696d\u304b\u3089\u306e\u64a4\u9000\u3001\u9006\u306b\u30b3\u30b9\u30c8\u5897\u3001\u58f2\u4e0a\u4e0d\u632f\u306a\u3069\u304c\u5229\u76ca\u5909\u52d5\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u81ea\u793e\u682a\u8cb7\u3044\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46556\/\" data-internallinksmanager029f6b8e52c=\"342\" title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\u53d6\u5f97\uff09\uff1a<\/strong>\u4f01\u696d\u304c\u5e02\u5834\u304b\u3089\u81ea\u793e\u306e\u682a\u5f0f\u3092\u8cb7\u3044\u623b\u3059\u3068\u3001\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002\u5229\u76ca\u984d\u304c\u5909\u308f\u3089\u306a\u304f\u3066\u3082\u3001\u5206\u6bcd\u3067\u3042\u308b\u682a\u5f0f\u6570\u304c\u6e1b\u308b\u305f\u3081\u3001EPS\u306f\u4e0a\u6607\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u682a\u4e3b\u9084\u5143\u7b56\u306e\u4e00\u3064\u3068\u3057\u3066\u3082\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u682a\u5f0f\u5206\u5272\uff1a<\/strong>1\u682a\u3092\u8907\u6570\u682a\u306b\u5206\u5272\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u5229\u76ca\u984d\u304c\u5909\u308f\u3089\u306a\u3051\u308c\u3070EPS\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u682a\u4fa1\u3082\u5206\u5272\u5272\u5408\u306b\u5fdc\u3058\u3066\u4e0b\u304c\u308b\u305f\u3081\u3001\u4f01\u696d\u4fa1\u5024\u81ea\u4f53\u304c\u5909\u52d5\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6295\u8cc7\u5358\u4f4d\u3092\u5f15\u304d\u4e0b\u3052\u3001\u682a\u5f0f\u306e\u6d41\u52d5\u6027\u3092\u9ad8\u3081\u308b\u76ee\u7684\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/li>\n<li><strong>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\uff1a<\/strong>\u65b0\u682a\u3092\u767a\u884c\u3057\u3066\u7279\u5b9a\u306e\u7b2c\u4e09\u8005\u306b\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3046<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u65b9\u6cd5\u3067\u3059\u3002\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u3067\u5229\u76ca\u3092\u5897\u3084\u305b\u306a\u3044\u9650\u308a\u3001EPS\u306f\u5e0c\u8584\u5316\uff08\u6e1b\u5c11\uff09\u3057\u307e\u3059\u3002M&amp;A\u306e\u8cc7\u91d1\u8abf\u9054\u3084\u696d\u52d9\u63d0\u643a\u306e\u624b\u6bb5\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong><a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/13\/\" data-internallinksmanager029f6b8e52c=\"295\" title=\"\u682a\u5f0f\u4ea4\u63db\">\u682a\u5f0f\u4ea4\u63db<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/13\/\" data-internallinksmanager029f6b8e52c=\"294\" title=\"\u682a\u5f0f\u79fb\u8ee2\">\u682a\u5f0f\u79fb\u8ee2<\/a>\uff08M&amp;A\u6642\uff09\uff1a<\/strong>M&amp;A\u306e\u624b\u6cd5\u3068\u3057\u3066\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u81ea\u793e\u682a\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08\u682a\u5f0f\u4ea4\u63db\u306a\u3069\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u81ea\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u8cb7\u53ce\u306b\u3088\u308b\u5229\u76ca\u8ca2\u732e\u4ee5\u4e0a\u306b\u682a\u5f0f\u6570\u304c\u5897\u3048\u308b\u3068\u3001EPS\u304c\u5e0c\u8584\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002M&amp;A\u62c5\u5f53\u8005\u306f\u3001\u8cb7\u53ce\u306b\u3088\u308b\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3068\u682a\u5f0f\u306e\u5e0c\u8584\u5316\u306e\u5f71\u97ff\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u8ee2\u63db\u793e\u50b5\u578b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/57762\/\" data-internallinksmanager029f6b8e52c=\"200\" title=\"\u65b0\u682a\u4e88\u7d04\u6a29\">\u65b0\u682a\u4e88\u7d04\u6a29<\/a>\u4ed8\u793e\u50b5\uff08CB\uff09\u306e\u682a\u5f0f\u8ee2\u63db\uff1a<\/strong>CB\u304c\u682a\u5f0f\u306b\u8ee2\u63db\u3055\u308c\u308b\u3068\u3001\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u5897\u52a0\u3057\u3001EPS\u304c\u5e0c\u8584\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001EPS\u306f\u4f01\u696d\u306e\u5229\u76ca\u52d5\u5411\u3060\u3051\u3067\u306a\u304f\u3001\u69d8\u3005\u306a\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u3063\u3066\u3082\u5909\u52d5\u3057\u307e\u3059\u3002\u7279\u306bM&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u682a\u5f0f\u6570\u306e\u5909\u52d5\u3092\u4f34\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001EPS\u3078\u306e\u5f71\u97ff\u3092\u5341\u5206\u306b\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u306e\u8a08\u7b97\u5f0f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306e\u8a08\u7b97\u306f\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u304c\u3001\u8a08\u7b97\u306b\u4f7f\u3046\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u300c\u767a\u884c\u6e08\u682a\u5f0f\u6570\u300d\u306b\u3064\u3044\u3066\u3001\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u8a08\u7b97\u5f0f\u3068\u5404\u9805\u76ee\u306e\u610f\u5473\u3001\u305d\u3057\u3066\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>EPS\u306e\u8a08\u7b97\u5f0f\uff1a\u5206\u5b50\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09\u3068\u5206\u6bcd\uff08\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>EPS = \u5f53\u671f\u7d14\u5229\u76ca \u00f7 \u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u200b<\/strong><\/div>\n<p>\u3088\u308a\u53b3\u5bc6\u306b\u306f\u3001\u666e\u901a\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u3092\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2102\/\" data-internallinksmanager029f6b8e52c=\"411\" title=\"\u666e\u901a\u682a\u5f0f\">\u666e\u901a\u682a\u5f0f<\/a>\u306e\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u3067\u5272\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4>\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\uff1f<\/h4>\n<p>\u5206\u5b50\u3068\u306a\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u3001\u4f01\u696d\u304c\u4e00\u5b9a\u671f\u9593\uff08\u901a\u5e38\u306f1\u5e74\u9593\uff09\u306b\u5f97\u305f\u3059\u3079\u3066\u306e\u53ce\u76ca\u304b\u3089\u3001\u8cbb\u7528\u3084\u7a0e\u91d1\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u6700\u7d42\u7684\u306a\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\uff08P\/L\uff09\u306e\u4e00\u756a\u4e0b\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u512a\u5148\u682a\u4e3b\u3078\u306e\u914d\u5f53\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u512a\u5148\u682a\u914d\u5f53\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u666e\u901a\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3092\u5206\u5b50\u3068\u3057\u3066\u4f7f\u7528\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001EPS\u304c\u666e\u901a\u682a\u4e3b\u306b\u3068\u3063\u3066\u306e1\u682a\u3042\u305f\u308a\u306e\u5229\u76ca\u3092\u793a\u3059\u6307\u6a19\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<h4>\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u3068\u306f\uff1f<\/h4>\n<p>\u5206\u6bcd\u3068\u306a\u308b\u300c\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u300d\u306f\u3001\u4f01\u696d\u304c\u767a\u884c\u3057\u3066\u3044\u308b\u767a\u884c\u6e08\u307f\u682a\u5f0f\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u5dee\u3057\u5f15\u3044\u305f\u682a\u6570\u306e\u671f\u4e2d\u5e73\u5747\u306e\u5024\u3092\u6307\u3057\u307e\u3059\u3002EPS\u306e\u8a08\u7b97\u3067\u4f7f\u3046\u306e\u306f\u3001\u5358\u7d14\u306a\u671f\u672b\u306e\u767a\u884c\u6e08\u682a\u5f0f\u6570\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u671f\u4e2d\u306b\u5897\u8cc7\u3084\u81ea\u793e\u682a\u8cb7\u3044\u306a\u3069\u3067\u682a\u5f0f\u6570\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u5909\u52d5\u3092\u8003\u616e\u3057\u305f\u300c\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u682a\u5f0f\u306b\u306f\u300c\u666e\u901a\u682a\u5f0f\u300d\u3068\u300c\u512a\u5148\u682a\u5f0f\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u666e\u901a\u682a\u5f0f\uff1a<\/strong>\u4e00\u822c\u7684\u306a\u682a\u5f0f\u3067\u3001\u8b70\u6c7a\u6a29\u304c\u3042\u308a\u307e\u3059\u3002\u914d\u5f53\u3084\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u306f\u3001\u512a\u5148\u682a\u5f0f\u3088\u308a\u5f8c\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u512a\u5148\u682a\u5f0f\uff1a<\/strong>\u8b70\u6c7a\u6a29\u304c\u306a\u3044\u304b\u5236\u9650\u3055\u308c\u308b\u4ee3\u308f\u308a\u306b\u3001\u914d\u5f53\u3084\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u3092\u666e\u901a\u682a\u5f0f\u3088\u308a\u512a\u5148\u7684\u306b\u53d7\u3051\u3089\u308c\u308b\u6a29\u5229\u304c\u4ed8\u3044\u305f\u682a\u5f0f\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>EPS\u306f\u57fa\u672c\u7684\u306b\u300c\u666e\u901a\u682a\u5f0f\u300d\u306e\u682a\u4e3b\u306b\u3068\u3063\u3066\u306e\u5229\u76ca\u3092\u793a\u3059\u6307\u6a19\u3067\u3042\u308b\u305f\u3081\u3001\u5206\u6bcd\u306b\u306f\u666e\u901a\u682a\u5f0f\u306e\u767a\u884c\u6e08\u682a\u5f0f\u6570\uff08\u671f\u4e2d\u5e73\u5747\uff09\u3092\u7528\u3044\u3001\u5206\u5b50\u304b\u3089\u306f\u512a\u5148\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u3092\u63a7\u9664\u3059\u308b\u3001\u3068\u3044\u3046\u70b9\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u306e\u8003\u3048\u65b9<\/h4>\n<p>\u671f\u4e2d\u306b\u682a\u5f0f\u6570\u304c\u5897\u6e1b\u3057\u305f\u5834\u5408\u3001\u5358\u7d14\u306b\u671f\u672b\u306e\u682a\u5f0f\u6570\u3067\u5272\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u306e\u671f\u9593\u5168\u4f53\u306e\u5e73\u5747\u7684\u306a1\u682a\u3042\u305f\u308a\u306e\u5229\u76ca\u3092\u6b63\u78ba\u306b\u8868\u305b\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u682a\u5f0f\u6570\u304c\u5909\u52d5\u3057\u305f\u65e5\u307e\u3067\u306e\u671f\u9593\u3068\u3001\u5909\u52d5\u5f8c\u306e\u671f\u9593\u3067\u305d\u308c\u305e\u308c\u682a\u5f0f\u6570\u3092\u52a0\u91cd\u5e73\u5747\u3057\u3066\u300c\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u671f\u521d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c100\u4e07\u682a\u3067\u3001\u671f\u4e2d\u306b20\u4e07\u682a\u306e\u5897\u8cc7\u3092\u671f\u306e\u3061\u3087\u3046\u3069\u771f\u3093\u4e2d\u3067\u884c\u3063\u305f\u5834\u5408\u3001\u5358\u7d14\u5316\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u671f\u521d\u304b\u3089\u5897\u8cc7\u307e\u3067\uff080.5\u5e74\uff09\uff1a100\u4e07\u682a<\/li>\n<li>\u5897\u8cc7\u5f8c\u304b\u3089\u671f\u672b\u307e\u3067\uff080.5\u5e74\uff09\uff1a120\u4e07\u682a<\/li>\n<li>\u671f\u4e2d\u5e73\u5747\u767a\u884c\u6e08\u682a\u5f0f\u6570 = (100\u4e07\u682a \u00d7 0.5\u5e74) + (120\u4e07\u682a \u00d7 0.5\u5e74) = 50\u4e07\u682a + 60\u4e07\u682a = 110\u4e07\u682a<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9f\u969b\u306e\u8a08\u7b97\u306f\u3088\u308a\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u300c\u671f\u9593\u3067\u91cd\u307f\u4ed8\u3051\u3057\u305f\u5e73\u5747\u300d\u3067\u3042\u308b\u3068\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8a08\u7b97\u306e\u5177\u4f53\u4f8b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u3092\u4f7f\u3063\u3066EPS\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p><strong>\u3010\u4f8b\u3011A\u793e\u306e\u6c7a\u7b97\u60c5\u5831<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5f53\u671f\u7d14\u5229\u76ca\uff1a10\u5104\u5186<\/li>\n<li>\u671f\u9996\u306e\u767a\u884c\u6e08\u682a\u5f0f\u6570\uff08\u666e\u901a\u682a\u5f0f\uff09\uff1a900\u4e07\u682a<\/li>\n<li>\u671f\u4e2d\u306b\u81ea\u793e\u682a\u8cb7\u3044\u3092\u5b9f\u65bd\uff086\u30f6\u6708\u7d4c\u904e\u6642\u70b9\uff09\uff1a100\u4e07\u682a<\/li>\n<li>\u512a\u5148\u682a\u914d\u5f53\u91d1\uff1a\u306a\u3057<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u2460 \u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u306e\u8a08\u7b97<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u81ea\u793e\u682a\u8cb7\u3044\u524d\uff086\u30f6\u6708\uff09\uff1a900\u4e07\u682a<\/li>\n<li>\u81ea\u793e\u682a\u8cb7\u3044\u5f8c\uff086\u30f6\u6708\uff09\uff1a800\u4e07\u682a (900\u4e07\u682a &#8211; 100\u4e07\u682a)<\/li>\n<li>\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570 = (900\u4e07\u682a \u00d7 6\/12) + (800\u4e07\u682a \u00d7 6\/12) = 450\u4e07\u682a + 400\u4e07\u682a = 850\u4e07\u682a<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u2461 EPS\u306e\u8a08\u7b97<\/strong><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>EPS = \u5f53\u671f\u7d14\u5229\u76ca \u00f7 \u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570<\/li>\n<li>EPS = 10\u5104\u5186 \u00f7 850\u4e07\u682a<\/li>\n<li>EPS = 1,000,000,000\u5186 \u00f7 8,500,000\u682a \u2248 117.65\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u8a08\u7b97\u306b\u3088\u308a\u3001A\u793e\u306eEPS\u306f\u7d04117.65\u5186\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u306e\u6d3b\u7528\u65b9\u6cd5<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306f\u5358\u306b\u8a08\u7b97\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u69d8\u3005\u306a\u89d2\u5ea6\u304b\u3089\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u8a55\u4fa1\u3084\u6295\u8cc7\u5224\u65ad\u3001M&amp;A\u6226\u7565\u306b\u5f79\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u76ca\u6027\u306e\u8a55\u4fa1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306e\u7d76\u5bfe\u984d\u3092\u898b\u308b\u3053\u3068\u3067\u30011\u682a\u3042\u305f\u308a\u306e\u5229\u76ca\u5275\u51fa\u529b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u4f01\u696d\u306e\u53ce\u76ca\u6027\u304c\u696d\u754c\u5185\u3067\u3069\u306e\u30ec\u30d9\u30eb\u306b\u3042\u308b\u306e\u304b\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6210\u9577\u6027\u306e\u8a55\u4fa1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u904e\u53bb\u304b\u3089\u306eEPS\u306e\u63a8\u79fb\uff08\u6642\u7cfb\u5217\u5206\u6790\uff09\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6210\u9577\u6027\u3092\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u5b89\u5b9a\u3057\u3066EPS\u304c\u4f38\u3073\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4e8b\u696d\u304c\u9806\u8abf\u306b\u62e1\u5927\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001M&amp;A\u306e\u5bfe\u8c61\u4f01\u696d\u3092\u9078\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u904e\u53bb\u306eEPS\u6210\u9577\u5b9f\u7e3e\u306f\u91cd\u8981\u306a\u5224\u65ad\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u682a\u4fa1\u306e\u5272\u5b89\u30fb\u5272\u9ad8\u5224\u65ad\uff08PER\u306e\u6d3b\u7528\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306f\u682a\u4fa1\u53ce\u76ca\u7387\uff08PER\uff09\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\uff08PER = \u682a\u4fa1 \u00f7 EPS\uff09\u3002<\/b><\/span>PER\u306f\u3001\u73fe\u5728\u306e\u682a\u4fa1\u304c\u4f01\u696d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u5272\u5b89\u304b\u5272\u9ad8\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u540c\u696d\u4ed6\u793e\u3084\u904e\u53bb\u306e\u81ea\u793ePER\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u682a\u4fa1\u6c34\u6e96\u306e\u5224\u65ad\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h3>M&amp;A\u306b\u304a\u3051\u308b\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>M&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306eEPS\u3092\u57fa\u306b\u3001\u985e\u4f3c\u4f01\u696d\u6bd4\u8f03\u6cd5\uff08\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\uff09\u306a\u3069\u3067\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u8cb7\u53ce\u5f8c\u306e\u7d71\u5408\u306b\u3088\u3063\u3066EPS\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3059\u308b\u304b\u3092\u8a66\u7b97\uff08\u30d7\u30ed\u30d5\u30a9\u30fc\u30de\u5206\u6790\uff09\u3057\u3001M&amp;A\u306e\u8ca1\u52d9\u7684\u306a\u59a5\u5f53\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\uff08\u8cb7\u53ce\u4fa1\u683c\u304c\u6642\u4fa1\u7dcf\u984d\u3092\u4e0a\u56de\u308b\u90e8\u5206\uff09\u3092\u6b63\u5f53\u5316\u3067\u304d\u308b\u3060\u3051\u306eEPS\u5411\u4e0a\u304c\u898b\u8fbc\u3081\u308b\u304b\u3069\u3046\u304b\u304c\u3001\u91cd\u8981\u306a\u691c\u8a0e\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u682a\u4e3b\u9084\u5143\u7b56\u306e\u8a55\u4fa1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u3068DPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u914d\u5f53\u91d1\uff09\u3092\u5408\u308f\u305b\u3066\u898b\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c\u7a3c\u3044\u3060\u5229\u76ca\u306e\u3046\u3061\u3001\u3069\u308c\u3060\u3051\u3092\u914d\u5f53\u3068\u3057\u3066\u682a\u4e3b\u306b\u9084\u5143\u3057\u3066\u3044\u308b\u304b\uff08\u914d\u5f53\u6027\u5411 = DPS \u00f7 EPS\uff09\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/b><\/span>\u307e\u305f\u3001\u81ea\u793e\u682a\u8cb7\u3044\u306fEPS\u3092\u5411\u4e0a\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308b\u305f\u3081\u3001\u682a\u4e3b\u9084\u5143\u7b56\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u3092\u898b\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3068\u9650\u754c<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306f\u975e\u5e38\u306b\u6709\u7528\u306a\u6307\u6a19\u3067\u3059\u304c\u3001\u4e07\u80fd\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u6d3b\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3001\u305d\u306e\u9650\u754c\u3082\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5358\u5e74\u5ea6\u306eEPS\u3060\u3051\u3067\u5224\u65ad\u3057\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5225\u5229\u76ca\u3084\u7279\u5225\u640d\u5931\u304c\u542b\u307e\u308c\u308b\u3068\u3001\u305d\u306e\u5e74\u5ea6\u306eEPS\u3060\u3051\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7d99\u7d9a\u7684\u306a\u53ce\u76ca\u529b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u8907\u6570\u5e74\u5ea6\u306e\u63a8\u79fb\u3092\u898b\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"93\" title=\"\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\">\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\uff09\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u540c\u58eb\u3092\u6bd4\u8f03\u3059\u308b\u969b\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u696d\u7a2e\u306b\u3088\u308b\u5dee<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5229\u76ca\u7387\u3084\u5fc5\u8981\u306a\u8a2d\u5099\u6295\u8cc7\u984d\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001EPS\u306e\u6c34\u6e96\u3082\u696d\u7a2e\u306b\u3088\u3063\u3066\u5dee\u304c\u51fa\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u6bd4\u8f03\u3059\u308b\u969b\u306f\u3001\u540c\u3058\u696d\u7a2e\u306e\u4f01\u696d\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<h3>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u5909\u52d5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u524d\u8ff0\u306e\u901a\u308a\u3001\u81ea\u793e\u682a\u8cb7\u3044\u3084\u5897\u8cc7\u306a\u3069\u306b\u3088\u3063\u3066EPS\u306f\u5909\u52d5\u3057\u307e\u3059\u3002<\/b><\/span>\u5229\u76ca\u6210\u9577\u3092\u4f34\u308f\u306a\u3044EPS\u306e\u4e0a\u6607\uff08\u81ea\u793e\u682a\u8cb7\u3044\u306a\u3069\uff09\u3084\u3001\u5c06\u6765\u306e\u6210\u9577\u306e\u305f\u3081\u306e\u6295\u8cc7\u306b\u3088\u308b\u4e00\u6642\u7684\u306aEPS\u306e\u5e0c\u8584\u5316\uff08\u5897\u8cc7\u306a\u3069\uff09\u3082\u3042\u308a\u5f97\u308b\u305f\u3081\u3001\u305d\u306e\u80cc\u666f\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>EPS\u4ee5\u5916\u306e\u6307\u6a19\u3082\u898b\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306f\u53ce\u76ca\u6027\u3092\u898b\u308b\u6307\u6a19\u3067\u3059\u304c\u3001\u4f01\u696d\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001\u8ca1\u52d9\u306e\u5065\u5168\u6027\u3092\u793a\u3059<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44551\/\" data-internallinksmanager029f6b8e52c=\"98\" title=\"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/a>\u3084\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306a\u3069\u3001\u4ed6\u306e\u8ca1\u52d9\u6307\u6a19\u3082\u5408\u308f\u305b\u3066\u5206\u6790\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u7279\u306bM&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u8ca0\u50b5\u72b6\u6cc1\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u5275\u51fa\u529b\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5c06\u6765\u4e88\u6e2c\u306e\u96e3\u3057\u3055<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>EPS\u306f\u904e\u53bb\u306e\u5b9f\u7e3e\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span>\u5c06\u6765\u306eEPS\u3092\u4e88\u6e2c\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u4e8b\u696d\u74b0\u5883\u306e\u5909\u5316\u306a\u3069\u306b\u3088\u308a\u3001\u4e88\u6e2c\u901a\u308a\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>EPS\u306f\u3042\u304f\u307e\u3067\u4f01\u696d\u5206\u6790\u306e\u4e00\u3064\u306e\u30c4\u30fc\u30eb\u3067\u3042\u308a\u3001\u305d\u306e\u6570\u5024\u3060\u3051\u3092\u898b\u3066\u77ed\u7d61\u7684\u306b\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u69d8\u3005\u306a\u60c5\u5831\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u7dcf\u5408\u7684\u306b\u8a55\u4fa1\u3059\u308b\u8996\u70b9\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2>\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\u3092\u7406\u89e3\u3057\u3001\u8ce2\u3044\u4f01\u696d\u5206\u6790\u30fbM&amp;A\u5224\u65ad\u3078<\/h2>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001EPS\uff08\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u610f\u5473\u304b\u3089\u8a08\u7b97\u65b9\u6cd5\u3001\u6d3b\u7528\u6cd5\u3001\u6ce8\u610f\u70b9\u307e\u3067\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>EPS\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u305f\u5f8c\u306f\u3001\u95a2\u9023\u3059\u308b\u6307\u6a19\u3067\u3042\u308bPER\uff08\u682a\u4fa1\u53ce\u76ca\u7387\uff09\u3001PBR\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/260\/\" data-internallinksmanager029f6b8e52c=\"40\" title=\"\u682a\u4fa1\u7d14\u8cc7\u7523\u500d\u7387\">\u682a\u4fa1\u7d14\u8cc7\u7523\u500d\u7387<\/a>\uff09\u3001ROE\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/2077\/\" data-internallinksmanager029f6b8e52c=\"56\" title=\"\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\">\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387<\/a>\uff09\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u5b66\u3093\u3067\u3044\u304f\u3068\u3001\u3088\u308a\u9ad8\u5ea6\u306a\u4f01\u696d\u5206\u6790\u3084\u4fa1\u5024\u8a55\u4fa1\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001M&amp;A\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u624b\u6cd5\u306b\u3064\u3044\u3066\u3082\u77e5\u8b58\u3092\u6df1\u3081\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u9069\u5207\u306aM&amp;A\u6226\u7565\u306e\u7acb\u6848\u30fb\u5b9f\u884c\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u5206\u6790\u3059\u308b\u969b\u3001\u69d8\u3005\u306a\u6307\u6a19\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u304c\u3001\u4e2d\u3067\u3082\u300c\u4e00\u682a\u5f53\u305f\u308a\u5229\u76ca\uff08EPS\uff1aEarnings Per Share\uff09\u300d\u306f\u3001\u6295\u8cc7\u5bb6\u3084M&amp;A\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u6307\u6a19\u306e\u4e00\u3064\u3067\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001EPS\u304c [&hellip;]<\/p>\n","protected":false},"author":60,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-496","post","type-post","status-publish","format-standard","hentry","category-ma-glossary"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/posts\/496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/users\/60"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/comments?post=496"}],"version-history":[{"count":8,"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/posts\/496\/revisions"}],"predecessor-version":[{"id":693,"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/posts\/496\/revisions\/693"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/media?parent=496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/categories?post=496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ma\/basic\/wp-json\/wp\/v2\/tags?post=496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}