Glossary/Valuation Multiples

P/E

Price-to-Earnings · P/E Ratio

How many dollars (or crowns) an investor pays for each dollar of the company's annual earnings.

P/E = Tržní cena akcie / EPS (zisk na akcii)
Valuation Multiples

What it is

P/E = Market Price per Share / EPS (Earnings per Share)

Or equivalently: P/E = Market Capitalization / Net Income

If P/E = 25, you are paying 25× the company's annual earnings. In other words — if we "froze" earnings at today's level, it would take 25 years to "pay back" your investment from earnings alone.

Trailing P/E = current price / historical EPS Forward P/E = current price / estimated future EPS

Why track it

P/E allows quick comparison of a stock's "expensiveness" — historically, against the sector, and against peers. A low P/E may signal undervaluation or business problems. A high P/E may signal overvaluation or strong growth expectations.

P/E is imperfect, however — it ignores debt, CAPEX, and cash flow. Supplement it with P/FCF and EV/EBITDA.

Real-world example

Microsoft (April 2026): Trailing P/E ~23×, historical average ~33×. The discount to history is largely explained by structurally higher risk-free rates (4.4% vs. historically 1–2%).

Watch out for

P/E is worthless for companies with negative earnings (growth startups). Do not compare P/E across different sectors without context — a manufacturing firm at P/E 10× and a SaaS at P/E 40× may both be fairly valued.

Price is what you pay. Value is what you get.
Warren Buffett · Berkshire Hathaway Annual Letter, 2008