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Used to indicate that something belongs to or is attributable to a certain person, group, or entity. In formal and financial Chinese, it often modifies a noun like 净利润, meaning 'the ... attributable to ...'.
"归属于上市公司股东的净利润8.15亿元。"
"归属于上市公司股东的净利润同比下降16.54%。"
This structure means 'to use ... as ...' or 'to take ... as ...'. It is commonly used in formal writing to state the basis, standard, or reference for an action.
"拟以实施权益分派股权登记日的总股本为基数。"
"以资本公积金转增股本。"
向 is a preposition meaning 'to' or 'towards'. It often introduces the target or recipient of an action. In formal contexts, it can indicate who receives something.
"向全体股东每10股派发现金股利3元（含税）。"
每 is used to express 'every' or 'per' and is very common in quantities, rates, and distributions. In financial texts, it often shows how much is given for each unit, such as each share or each 10 shares.
"基本每股收益1.66元。"
"每10股派发现金股利3元（含税），每10股转增4股。"
同比 means 'compared with the same period last year'. It is frequently used in business and economic Chinese before verbs like 增长, 下降 or with percentage changes to describe annual comparison.
"2025年归母净利润同比下降16.54%。"
"2025年实现营业收入155.24亿元，同比增长17.04%；归属于上市公司股东的净利润8.15亿元，同比下降16.54%。"
(statistics) compared with the same period of the previous year; year on year; year over year
CL:個|个[ge4]
(bound form) basic; fundamental
to decrease
every
(used after an attribute when it modifies a noun)
stock
(finance) stock; share
stockholder
to report
(preceded by 一[yi1]) classifier used in characterizing a scene, atmosphere, demeanor, sound, remark etc
orientation
capital (economics)
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