为什么diluted EPS更为合适？

NO.PZ2018103102000142问题如下Kent, a researcher in a securities firm, is covering companies in the reestate fiel HomeWithLove is the leang company in this fielanit just releaseits last year’s financireport, whishows ththe company ha reportebasic EPS of $56, ana luteEPS of $52. checking the notes in the company’s financireport, Kent founththe company ha nonrecurring gain of $2 per share ana nonrecurring restructuring cost of $3 per share arising from last year’s acquisition.using the top-wn approach, Kent estimatethHomeWithLove will have a basic EPS of 76 for the following year. The company’s current stopriis $72. Kent wants to compare the relative value in the reestate fielusing the trailing P/E ratio.Accorng to the information above, whis the company’s trailing P/E?0.95 1.44 1.36 C is correct.考点考察luteEPS中对non-recurring items的调整。解析本题给了Basic EPS和luteEPS，在求P/E ratio时，luteEPS是更为合适的EPS。同时由于luteEPS中，存在Nonrecurring gains anNonrecurring costs，要减去不会再发生的利润，加回不会再发生的费用。这样经过调整后的EPS能反映公司的经营常态。在本题luteEPS $52的基础上减去$2的收入，加回3的费用，得到调整后的EPS为53。则trailing P/E=72/53=1.36.此题里也给了top wn里的basic eps。这里没有使用的原因是优先使用luteEPS吗？

NO.PZ2018103102000142 问题如下 Kent, a researcher in a securities firm, is covering companies in the reestate fiel HomeWithLove is the leang company in this fielanit just releaseits last year’s financireport, whishows ththe company ha reportebasic EPS of $56, ana luteEPS of $52. checking the notes in the company’s financireport, Kent founththe company ha nonrecurring gain of $2 per share ana nonrecurring restructuring cost of $3 per share arising from last year’s acquisition.using the top-wn approach, Kent estimatethHomeWithLove will have a basic EPS of 76 for the following year. The company’s current stopriis $72. Kent wants to compare the relative value in the reestate fielusing the trailing P/E ratio.Accorng to the information above, whis the company’s trailing P/E? 0.95 1.44 1.36 C is correct.考点考察luteEPS中对non-recurring items的调整。解析本题给了Basic EPS和luteEPS，在求P/E ratio时，luteEPS是更为合适的EPS。同时由于luteEPS中，存在Nonrecurring gains anNonrecurring costs，要减去不会再发生的利润，加回不会再发生的费用。这样经过调整后的EPS能反映公司的经营常态。在本题luteEPS $52的基础上减去$2的收入，加回3的费用，得到调整后的EPS为53。则trailing P/E=72/53=1.36. 分母为什么不能直接用52？

1.44 1.36 C is correct. 考点考察luteEPS中对non-recurring items的调整。 解析本题给了Basic EPS和luteEPS，在求P/E ratio时，luteEPS是更为合适的EPS。同时由于luteEPS中，存在Nonrecurring gains anNonrecurring costs，要减去不会再发生的利润，加回不会再发生的费用。这样经过调整后的EPS能反映公司的经营常态。在本题luteEPS $52的基础上减去$2的收入，加回3的费用，得到调整后的EPS为53。则trailing P/E=72/53=1.36.老师，看到这里一级的top-wn approach是什么方法来着，忘记了

老师，这题中的luteeps需要调整，为什么在原版书上这个reang的第32题中（catia pinho这个人名的case），luteeps可以直接用，却不需要调整呢？