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摇一摇 · 2023年04月20日

为什么200000不再加回来呢

  1. CFA I
  2. FRA

NO.PZ2018062018000017

问题如下：

According to following information to calculate diluted EPS:

  • Net income is $1,650,000 in 2017
  • weighted average number of outstanding common shares are 1,000,000
  • preferred stock dividend is $200,000
  • 25,000 stock options with exercise price of $20/share, average market price is $30/share, at the end of 2017, the price of stock is $18/share

选项：

A.

1.57

B.

1.43

C.

1.30

解释：

B is correct. diluted EPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30

diluted EPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30


为什么不是这样计算呢？diluted EPS=(1,650,000-200,000+200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30

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1 个答案

lynn_品职助教 · 2023年04月21日

嗨，爱思考的PZer你好：


可转优先股，转成了普通股之后，分子才需要加回优先股的股利，因此不用加回200000，


这一题考的可稀释证券是option，并没有提到convertible preferred stock，所以对分子没有影响。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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