Question:Which two of the following are usually classed as shareholder investment ratios?
A. Earnings yield.
B. Gearing ratio.
C. P/E ratio.
D. ROCE.
The correct answers are:P/E ratio; Earnings yield.
解析:The P/E ratio is the ratio of a company’s current share price to the earnings per share. Earnings yield is a performance indicator that measures earnings per share grossed up, as a percentage of the current share price.
Investors may use ROCE but it is used more by the company itself to assess the return it is getting on the capital employed by the business that includes equity and other long term funding.
The gearing ratio is of use to investors but it does not show the value or earnings from an investment in a particular company. Rather it gives an indication of a company’s long term capital structure.
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