{"id":266651,"date":"2025-01-09T10:15:48","date_gmt":"2025-01-09T01:15:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266651"},"modified":"2025-01-08T13:27:20","modified_gmt":"2025-01-08T04:27:20","slug":"release-article-84","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-84\/","title":{"rendered":"\u6c7a\u7b97\u77ed\u4fe1\u306e\u8a02\u6b63\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u5b9f\u52d9\u306e\u77e5\u8b58\u3000\u3010\u7b2c10\u56de\u3011\u300c\u682a\u4fa1\u4e88\u60f3\u306b\u5f71\u97ff\u3059\u308b\u4e88\u60f3EPS\u306e\u8aa4\u308a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #339966;\"><strong>\u25c6\u25c7\u25c6\u25c7\u25c6<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\">\u6c7a\u7b97\u77ed\u4fe1<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #b22222;\">\u8a02\u6b63\u4e8b\u4f8b<\/span><span style=\"font-size: 20px;\">\u304b\u3089<\/span>\u5b66<span style=\"font-size: 20px;\">\u3076<\/span>\u5b9f\u52d9<span style=\"font-size: 20px;\">\u306e<\/span>\u77e5\u8b58<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u682a\u4fa1\u4e88\u60f3\u306b\u5f71\u97ff\u3059\u308b\u4e88\u60f3EPS\u306e\u8aa4\u308a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6c7a\u7b97\u77ed\u4fe1\u306e\u4e2d\u3067\u3001\u6295\u8cc7\u5bb6\u304c\u6700\u3082\u95a2\u5fc3\u3092\u5bc4\u305b\u308b\u60c5\u5831\u306f\u696d\u7e3e\u4e88\u60f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u4f01\u696d\u304c\u4eca\u5f8c\u5132\u304b\u308b\u306e\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u6295\u8cc7\u306b\u969b\u3057\u3066\u5f53\u7136\u6c17\u306b\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u6b21\u671f\u306e\u696d\u7e3e\u4e88\u60f3\u306f\u3001\u6c7a\u7b97\u77ed\u4fe1\u306e\u30b5\u30de\u30ea\u30fc\u60c5\u5831\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u696d\u7e3e\u4e88\u60f3\u3067\u8aa4\u3063\u305f\u6570\u5024\u3092\u516c\u8868\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u8aa4\u3063\u305f\u9805\u76ee\u306f\u3001\u6b21\u671f\u306e\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\uff08Earnings Per Share\u3001\u7565\u3057\u3066EPS\u3068\u547c\u3070\u308c\u308b\uff09\u306e\u6570\u5024\u3067\u3059\u3002<\/p>\n<p>\u6b21\u671f\u306e\u4e88\u60f3EPS\u3068\u3044\u3046\u306e\u306f\u3001\u4eca\u5f8c\u306e\u682a\u4fa1\u3092\u4e88\u60f3\u3059\u308b\u306e\u306b\u5229\u7528\u3055\u308c\u308b\u8ca1\u52d9\u6307\u6a19\u306e\uff11\u3064\u3067\u3059\u3002\u305d\u306e\u610f\u5473\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u7b87\u6240\u3067\u306e\u9593\u9055\u3044\u306b\u306a\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u9593\u9055\u3044\u3060\u3063\u305f\u306e\u304b\u3001\u65e9\u901f\u3001\u8a02\u6b63\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u8a02\u6b63\u4e8b\u4f8b\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u30b5\u30de\u30ea\u30fc\u60c5\u5831\u306e\u696d\u7e3e\u4e88\u60f3\u6b04\u306b\u3066\u3001\u57fa\u672c\u7684\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306e\u6570\u5024\u304c\u8a02\u6b63\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u57fa\u672c\u7684\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306eEPS\u306e\u547c\u3073\u540d\u3067\u3059\u3002\u3053\u306e\u6570\u5024\u306f\u65e5\u672c\u57fa\u6e96\u3068\u540c\u7b49\u3068\u89e3\u3055\u308c\u307e\u3059\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/equities\/listed-co\/format\/summary\/tvdivq0000004wuh-att\/mklp7700000033zw.pdf\" target=\"_blank\" rel=\"noopener\">\u6c7a\u7b97\u77ed\u4fe1\u30fb\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u4f5c\u6210\u8981\u9818\u7b49\uff082024\u5e74\uff14\u6708\uff09<\/a>\u300d25\u9801\u53c2\u7167\uff09\u3002\u8a02\u6b63\u30a4\u30e1\u30fc\u30b8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a02\u6b63\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3057\u305f\u8aa4\u8a18\u8f09\u306e\u30a4\u30e1\u30fc\u30b8\u3009<\/strong><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266652 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1.png\" alt=\"\u8a02\u6b63\u524d \uff13\uff0eXXXX\u5e74X\u6708\u671f\u306e\u9023\u7d50\u696d\u7e3e\u4e88\u60f3\uff08XXXX\u5e74X\u6708X\u65e5\uff5eXXXX\u5e74X\u6708XX\u65e5\uff09 \uff08\uff05\u8868\u793a\u306f\u5bfe\u524d\u671f\u5897\u6e1b\u7387\uff09 \u58f2\u4e0a\u9ad8 \u55b6\u696d\u5229\u76ca \u7a0e\u5f15\u524d\u5229\u76ca \u89aa\u4f1a\u793e\u306e\u6240\u6709\u8005\u306b \u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca \u57fa\u672c\u7684\uff11\u682a\u5f53\u305f\u308a \u5f53\u671f\u7d14\u5229\u76ca \u767e\u4e07\u5186 \uff05 \u767e\u4e07\u5186 \uff05 \u767e\u4e07\u5186 \uff05 \u767e\u4e07\u5186 \uff05 \u5186 \u92ad \u901a\u671f X,XXX,XXX X.X XXX,XXX X.X XXX,XXX X.X XXX,XXX \u25b3XX.X 126.31 \u8a02\u6b63\u5f8c \uff13\uff0eXXXX\u5e74X\u6708\u671f\u306e\u9023\u7d50\u696d\u7e3e\u4e88\u60f3\uff08XXXX\u5e74X\u6708X\u65e5\uff5eXXXX\u5e74X\u6708XX\u65e5\uff09 \uff08%\u8868\u793a\u306f\u5bfe\u524d\u671f\u5897\u6e1b\u7387\uff09 \u58f2\u4e0a\u9ad8 \u55b6\u696d\u5229\u76ca \u7a0e\u5f15\u524d\u5229\u76ca \u89aa\u4f1a\u793e\u306e\u6240\u6709\u8005\u306b \u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca \u57fa\u672c\u7684\uff11\u682a\u5f53\u305f\u308a \u5f53\u671f\u7d14\u5229\u76ca \u767e\u4e07\u5186 \uff05 \u767e\u4e07\u5186 \uff05 \u767e\u4e07\u5186 \uff05 \u767e\u4e07\u5186 \uff05 \u5186 \u92ad \u901a\u671f X,XXX,XXX X.X XXX,XXX X.X XXX,XXX X.X XXX,XXX \u25b3XX.X 132.80\" width=\"1366\" height=\"711\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1.png 1366w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1-300x156.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1-1024x533.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1-768x400.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tansinteisei10-1-600x312.png 600w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u57fa\u672c\u7684\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u4ee5\u5916\u306e\u6570\u5b57\u306fX\u3067\u8868\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3067\u7570\u5e38\u306b\u6c17\u3065\u304f<\/strong><\/h4>\n<p>EPS\u306f\u7a0e\u5f15\u5f8c\u306e\u6700\u7d42\u5229\u76ca\u3092\u682a\u5f0f\u6570\u3067\u5272\u3063\u3066\u6c42\u3081\u307e\u3059\u3002\u6b21\u306e\u7b97\u5f0f\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>EPS \uff1d \u89aa\u4f1a\u793e\u306e\u6240\u6709\u8005\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\uff0f\u682a\u5f0f\u6570<\/p>\n<\/div>\n<p>\u3053\u306e\u5f0f\u306e\u5206\u6bcd\u306e\u682a\u5f0f\u6570\u306f\u3001\u5206\u5b50\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u305f\u3081\u306b\u671f\u4e2d\u5e73\u5747\u3068\u3059\u308b\u306e\u304c\u672c\u6765\u3067\u3059\u3002\u5206\u5b50\u306e\u5229\u76ca\u306f\uff11\u5e74\u3092\u901a\u3057\u3066\u7a3c\u3044\u3060\u3082\u306e\u306a\u306e\u3067\u3001\u682a\u5f0f\u6570\u3082\uff11\u5e74\u9593\u306e\u5e73\u5747\u306b\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u696d\u7e3e\u4e88\u60f3\u306e\u5834\u5408\u306f\u3001\u3053\u308c\u304b\u3089\u5148\u306e\uff11\u5e74\u9593\u306b\u5bfe\u5fdc\u3055\u305b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u305d\u308c\u3092\u6b63\u78ba\u306b\u4e88\u6e2c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u671f\u672b\u306e\u682a\u5f0f\u6570\u3067\u4ee3\u7528\u3057\u3066\u3044\u308b\u3068\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u3053\u306e\u4e8b\u4f8b\u306e\u4f01\u696d\u306e\u5834\u5408\u3082\u3001\u4e0a\u5f0f\u306e\u5206\u6bcd\u3092\u671f\u672b\u682a\u5f0f\u6570\u3068\u3057\u3066EPS\u3092\u6c42\u3081\u3066\u307f\u308b\u3068\u3001\u8a02\u6b63\u5f8c\u306eEPS\u306b\u30d4\u30bf\u30ea\u3068\u5408\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306b\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3048\u3070\u3001EPS\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u306f\u78ba\u8a8d\u3067\u304d\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002\u671f\u672b\u767a\u884c\u6e08\u682a\u5f0f\u6570\u306e\u30c7\u30fc\u30bf\u306f\u3001\u6c7a\u7b97\u77ed\u4fe1\u306e\u30b5\u30de\u30ea\u30fc\u60c5\u5831\u306e\u6ce8\u8a18\u306b\u8a18\u8f09\u304c\u3042\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u5229\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8a08\u7b97\u306b\u969b\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u4e0a\u5f0f\u306e\u682a\u5f0f\u6570\u306b\u306f\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u542b\u3081\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u30b5\u30de\u30ea\u30fc\u60c5\u5831\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u671f\u672b\u767a\u884c\u6e08\u682a\u5f0f\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u542b\u3080\uff09\u304b\u3089\u671f\u672b\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u63a7\u9664\u3057\u305f\u682a\u6570\u3092\u5206\u6bcd\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u8a02\u6b63\u524d\u306eEPS\u306e\u5024\u306f\u3069\u3053\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u3092\u63a2\u308b\u305f\u3081\u306b\u3001\u4e0a\u5f0f\u3092\u6b21\u306e\u3088\u3046\u306b\u66f8\u304d\u63db\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u89aa\u4f1a\u793e\u306e\u6240\u6709\u8005\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\uff0fEPS \uff1d \u682a\u5f0f\u6570<\/p>\n<\/div>\n<p>\u3053\u306e\u5f0f\u306e\u5de6\u8fba\u306e\u5206\u6bcd\u3092\u8a02\u6b63\u524dEPS\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002\u3059\u308b\u3068\u3001\u671f\u672b\u767a\u884c\u6e08\u682a\u5f0f\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u542b\u3080\uff09\u306b\u8fd1\u3044\u5024\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8a02\u6b63\u524dEPS\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u6570\u3092\u63a7\u9664\u305b\u305a\u306b\u6c42\u3081\u305f\u5024\u3060\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u304a\u305d\u3089\u304f\u3001\u3053\u308c\u304c\u8aa4\u308a\u306e\u539f\u56e0\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u682a\u4fa1\u53ce\u76ca\u7387\u3092\u4f7f\u3063\u3066\u682a\u4fa1\u4e88\u60f3\u306b\u3082\u5229\u7528\u3055\u308c\u308b<\/strong><\/h4>\n<p>\u4e88\u60f3EPS\u304c\u308f\u304b\u308b\u3068\u3001\u682a\u4fa1\u53ce\u76ca\u7387\uff08Price Earnings Ratio\u3001PER\uff09\u3068\u3044\u3046\u6307\u6a19\u3068\u5408\u308f\u305b\u3066\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u4f01\u696d\u306e\u5c06\u6765\u682a\u4fa1\u3092\u4e88\u60f3\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002PER\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>PER \uff1d \u682a\u4fa1\uff0fEPS<\/p>\n<\/div>\n<p>PER\u306f\u3001\u682a\u304cEPS\u306e\u4f55\u500d\u307e\u3067\u8cb7\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u73fe\u5728\u306e\u682a\u4fa1\u3092\u4e88\u60f3EPS\u3067\u5272\u308c\u3070\u3001\u73fe\u5728\u306ePER\u304c\u7b97\u5b9a\u3055\u308c\u3001\u305d\u306e\u5024\u3092\u904e\u53bb\u306ePER\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u7b49\u306b\u3088\u308a\u3001\u73fe\u5728\u306e\u682a\u4fa1\u304c\u3082\u3063\u3068\u8cb7\u308f\u308c\u3066\u3057\u304b\u308b\u3079\u304d\u6c34\u6e96\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4ed6\u306e\u6761\u4ef6\u304c\u4e00\u5b9a\u3060\u3068\u4eee\u5b9a\u3059\u308c\u3070\u3001\u76f4\u8fd1\u671f\u306ePER\u306b\u4e88\u60f3EPS\u3092\u639b\u3051\u3042\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u4e88\u60f3\u682a\u4fa1\u304c\u7b97\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306bEPS\u306f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306f\u5927\u4e8b\u306a\u6307\u6a19\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 2px #cd853f; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong>\u958b\u793a\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u6c7a\u7b97\u77ed\u4fe1\u3067\u306f\u3001EPS\u306e\u5f53\u671f\u5b9f\u7e3e\u5024\u3082\u958b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e88\u60f3EPS\u306b\u7570\u5e38\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u306b\u306f\u3001\u4e88\u60f3EPS\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u5b9f\u7e3e\u3068\u306e\u5bfe\u6bd4\u3067\u4f55\uff05\u5909\u52d5\u3057\u305f\u304b\u3092\u8a08\u7b97\u3057\u3066\u307f\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>EPS\u306e\u7b97\u5f0f\u306e\u5206\u6bcd\u3067\u3042\u308b\u671f\u4e2d\u5e73\u5747\u682a\u5f0f\u6570\u306b\u5927\u304d\u306a\u5909\u52d5\u304c\u306a\u3044\u3068\u4eee\u5b9a\u3059\u308c\u3070\u3001EPS\u306e\u5909\u52d5\u306f\u5206\u5b50\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306e\u5909\u52d5\u3068\u540c\u7a0b\u5ea6\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002\u4eca\u56de\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306b\u3064\u3044\u3066\u3001\u6b21\u671f\u306e\u4e88\u60f3\u5024\u304c\u5f53\u671f\u5b9f\u7e3e\u3068\u306e\u5bfe\u6bd4\u3067\u4f55\uff05\u306b\u306a\u308b\u306e\u304b\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u5024\u3068\u6bd4\u3079\u3066\u540c\u7a0b\u5ea6\u3067\u3042\u308c\u3070\u7570\u5e38\u306a\u3057\u3001\u4e56\u96e2\u304c\u3042\u308c\u3070\u7570\u5e38\u3042\u308a\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u8aa4\u308a\u306b\u6c17\u3065\u304f\u6a5f\u4f1a\u304c\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f2\/6\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6c7a\u7b97\u77ed\u4fe1\u306e\u4e2d\u3067\u3001\u6295\u8cc7\u5bb6\u304c\u6700\u3082\u95a2\u5fc3\u3092\u5bc4\u305b\u308b\u60c5\u5831\u306f\u696d\u7e3e\u4e88\u60f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u4f01\u696d\u304c\u4eca\u5f8c\u5132\u304b\u308b\u306e\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u6295\u8cc7\u306b\u969b\u3057\u3066\u5f53\u7136\u6c17\u306b\u306a\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n\u6b21\u671f\u306e\u696d\u7e3e\u4e88\u60f3\u306f\u3001\u6c7a\u7b97\u77ed\u4fe1\u306e\u30b5\u30de\u30ea\u30fc\u60c5\u5831\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u696d\u7e3e\u4e88\u60f3\u3067\u8aa4\u3063\u305f\u6570\u5024\u3092\u516c\u8868\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u8aa4\u3063\u305f\u9805\u76ee\u306f\u3001\u6b21\u671f\u306e\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\uff08Earnings Per Share\u3001\u7565\u3057\u3066EPS\u3068\u547c\u3070\u308c\u308b\uff09\u306e\u6570\u5024\u3067\u3059\u3002<br \/>\n\u6b21\u671f\u306e\u4e88\u60f3EPS\u3068\u3044\u3046\u306e\u306f\u3001\u4eca\u5f8c\u306e\u682a\u4fa1\u3092\u4e88\u60f3\u3059\u308b\u306e\u306b\u5229\u7528\u3055\u308c\u308b\u8ca1\u52d9\u6307\u6a19\u306e\uff11\u3064\u3067\u3059\u3002\u305d\u306e\u610f\u5473\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u7b87\u6240\u3067\u306e\u9593\u9055\u3044\u306b\u306a\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u9593\u9055\u3044\u3060\u3063\u305f\u306e\u304b\u3001\u65e9\u901f\u3001\u8a02\u6b63\u4e8b\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,269],"tags":[611],"backnumber":[2362],"series":[2308],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-07 18:30:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266651"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=266651"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266651\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266651"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266651"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}