= / = / = - - - - / = / *100% = / = / ROE = P E0+NP/2+Ei*Mi/M0-Ej*Mj/M0 P NP E0 Ei Ej M0 Mi Mj EPS = S0+S1+Si*Mi/M0-Sj*Mj/M0 P P S0 S1 Si Sj M0 Mi Mj