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卓娅 · 2022年08月30日

老师，麻烦解释一下计算公式

  1. CFA I
  2. FRA

NO.PZ2019120301000035

问题如下：

Laurelli Builders (LB) reported the following financial data for year-end 31 December:


Which statement about the calculation of LB’s EPS is most accurate?

选项：

A.LB’s basic EPS is $1.12. B.LB’s diluted EPS is equal to or less than its basic EPS. C.The weighted average number of shares outstanding is 2,210,000.

解释：

Solution

B is correct. LB has warrants in its capital structure; if the exercise price is less than the weighted average market price during the year, the effect of their conversion is to increase the weighted average number of common shares outstanding, causing diluted EPS to be lower than basic EPS. If the exercise price is equal to the weighted average market price, the number of shares issued equals the number of shares repurchased. Therefore, the weighted average number of common shares outstanding is not affected and diluted EPS equals basic EPS. If the exercise price is greater than the weighted average market price, the effect of their conversion is anti-dilutive. As such, they are not included in the calculation of basic EPS. LB’s basic EPS is $1.22 [= ($3,350,000 – $430,000)/2,400,000]. Stock dividends are treated as having been issued retroactively to the beginning of the period.

分母为啥是240000，他不是JUNE，就该使用7/12么

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1 个答案

王园圆_品职助教 · 2022年08月30日

嗨，努力学习的PZer你好：


同学你好，要注意，6月的这个2400是股票分红，股票分红是不需要做时间的weighted average stock，视同期初就存在的

具体可以看下以下基础班课程的何老师讲解哦：1.5倍速下第13分45秒开始

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努力的时光都是限量版，加油！

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