The price-earnings ratio of a stock is given by \[ R(P, E)=\frac{P}{E} \] where $P$ is the price of the stock and $E$ is the earnings per share. Recently, the price per share of a certain company was $\$ 32.81$ and the earnings per share were $\$ 2.47$. Find the price-earnings ratio.

Step 1 ：The price-earnings ratio of a stock is given by the formula \(R(P, E)=\frac{P}{E}\), where \(P\) is the price of the stock and \(E\) is the earnings per share.

Step 2 ：Recently, the price per share of a certain company was \$32.81 and the earnings per share were \$2.47.

Step 3 ：We can substitute these values into the formula to find the price-earnings ratio: \(R(32.81, 2.47)=\frac{32.81}{2.47}\).

Step 4 ：Performing the division gives a price-earnings ratio of approximately 13.2834008097166.

Step 5 ：Rounding to two decimal places, the price-earnings ratio is \(\boxed{13.28}\).