Capital reserve per share
factor.formula
Capital reserve per share = Capital reserve at the end of the reporting period / Total share capital at the end of the reporting period
in:
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Refers to the balance of capital reserves of a company at the end of the reporting period, including share premium, other capital reserves, etc. Capital reserves usually come from the premium issuance income exceeding the par value of stocks, as well as capital appreciation generated by other non-operating activities. This value is listed in the balance sheet.
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Refers to the total number of common shares issued by a company at the end of the reporting period, in shares. Total share capital can usually be obtained from company financial reports or public disclosures and is the basis for calculating per-share indicators.
factor.explanation
The capital reserve per share indicator represents the share of capital reserve corresponding to each common share. Capital reserve is an important component of a company's balance sheet, mainly derived from premium capital invested by shareholders or capital appreciation generated by non-operating activities. This indicator can help investors understand the composition of a company's capital structure and the non-operating appreciation portion of shareholders' equity, but it should not be used directly as an indicator to measure a company's profitability. The level of this indicator is affected by the company's historical financing and capital operations, and needs to be analyzed in combination with other financial indicators of the company.