PER（株価収益率）

株価が一株当り利益の何倍に評価されているかを表す指標。客観的な価値基準を示すものではなく、同じ業種の収益状態、将来の収益予測など会社の評価と比較して判断する相対的な基準です。

PER（株価収益率）＝株価÷（税引後利益÷総発行株式数）

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