NO.PZ2023081403000025
问题如下：
Q. For its fiscal year-end, Sublyme Corporation reported net income of USD200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of USD5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to:
选项：
A.USD3.52
B.USD3.65
C.USD3.70
解释：
C is correct.
Diluted EPS = (Net income)/(Weighted average number of shares outstanding + New common shares that would have been issued at conversion)= USD200,000,000/[50,000,000 + (2,000,000 × 2)]= USD3.70The diluted EPS assumes that the preferred dividend is not paid and that the shares are converted at the beginning of the period.
这个分子不是要加上可转换优先股的dividend吗？
