diluted EPS关于可转债的计算-有问必答-品职教育专注CFA ESG FRM CPA 考研等财经培训课程

NO.PZ2016012102000039 问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%. A.$1.1. B.$1.3 C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 老师好，可否一下答案中Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000为什么是 1000 x 1000 x 0.08

2024-05-29 09:36 1 · 回答

NO.PZ2016012102000039 问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%. A.$1.1. B.$1.3 C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 计算basic EPS,不需要用NI剪去债券的利息支出吗

2024-03-04 22:28 1 · 回答

NO.PZ2016012102000039 问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%. A.$1.1. B.$1.3 C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 为什么要算第一步2.17

2024-02-12 12:44 1 · 回答

NO.PZ2016012102000039问题如下 Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%.A.$1.1.B.$1.3C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 可以一下1000，8%，还有一个啥是什么意思

2023-09-20 13:01 1 · 回答

NO.PZ2016012102000039问题如下Given the following information, calculate the company's luteEPS:company hnet income of $200,000 an150,000 common shares outstanng from the beginning of the year. Company also h1,000, 8%, $1,000 pbon convertible into 24 shares each,outstanng of the beginning of the year. The trate is 35%.A.$1.1.B.$1.3C.$2.17. Basic EPS = $200,000150,000=$1.3\frac{\$200,000}{150,000}=\$1.3150,000$200,000=$1.3Cheif the convertible bon are lutive:Impaof numerator= (1,000 x 1,000 x 0.08) x (1 - 0.35) = $52,000Impaof nominator = (1,000 x 24) = 24,000 sharesImpaper share =$52,00024,000shares=$2.17\frac{\$52,000}{24,000shares}=\$2.1724,000shares$52,000=$2.17$2.17 basic EPS of $1.3, so the bon are antilutive. Then the luteEPS = basic EPS = $1.3.考点股票稀释假设把所有的债权转为股权 Net income = 200,000+1,000×1,000×8%×(1-35%) =252,000share = 150,000+1,000×24 =174,000EPS = [200,000+1,000×1,000×8%×(1-35%)]/(150,000+1,000×24)=1.45大于basic EPS，因此没有稀释作用，luteEPS=basic EPS=1.3 分子应该是200000+1000x0.8x65%吧。怎么会是200000x1000x1000x0.8x65%呢

2023-07-21 15:27 1 · 回答

diluted EPS关于可转债的计算

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