is this the right way to approach this?

NO.PZ2023032701000076 问题如下 Exhibit 1 Cratt Lt Press Release Core EPS AnnouncementWe are pleaseto report increase in Core EPS from $1.01 to $1.31 for the year-en31 cember 2017. The company continues to pursue its growth-by- acquisition strategy, acquiring smaller specialty companies in the pet supplies instry. Acquisitions over the past two years have alloweus to increase our asset base 20%, anwe expesimilopportunities for growth in the next few years. Zhang notes thCratt is currently trang $11.31 anremin the club ththe company hbeen sueover patent infringement for procing coats anblan­kets for gs with the names anlogos of locprofessionsports teams on them without the teams’ permission. The company hsettlequickly out of court to avoifurther negative publicity. Zhang believes the company will not incurring legfees again in the foreseeable future but believes thbecause the company’s strategy is to grow acquisition, costs relateto acquisitions will continue to incurreanare relevant in any analysis. She es not agree with the company’s exclusion of those costs from core EPS. She calculates Cratt’s trailing price-to-earnings ratio (P/E) on the basis of her beliefs.Baseon Exhibit 1 anZhang’s beliefs about recurring costs, her trailing P/E is closest to: A.10.98 B.10.01 C.8.64 Zhang believes ththe acquisition costs will continue to incurrean therefore, shoulnot exclufrom Cratt’s core EPS; however, the legcosts are non-recurring anshoulexcluUsing thfinition, recurring EPS in 2017 = $1.03 + 0.10 = $1.13. Trailing P/E = $11.31 ÷ $1.13 = 10.01.A is incorrect. It uses the GA(reporte EPS: P/E = $11.31 ÷ 1.03 = $10.98. But thinclus the legfees, whiZhang believes will not recur anshoulnot incluC is incorrebecause it uses core EPS reporteCratt: P/E = $11.31 ÷ 1.31 = $8.64, whiexclus the acquisition costs. 没理解从core EPS中剔除为什么会导致core EPS变大，不应该是变小吗？

NO.PZ2023032701000076 问题如下 Exhibit 1 Cratt Lt Press Release Core EPS AnnouncementWe are pleaseto report increase in Core EPS from $1.01 to $1.31 for the year-en31 cember 2017. The company continues to pursue its growth-by- acquisition strategy, acquiring smaller specialty companies in the pet supplies instry. Acquisitions over the past two years have alloweus to increase our asset base 20%, anwe expesimilopportunities for growth in the next few years. Zhang notes thCratt is currently trang $11.31 anremin the club ththe company hbeen sueover patent infringement for procing coats anblan­kets for gs with the names anlogos of locprofessionsports teams on them without the teams’ permission. The company hsettlequickly out of court to avoifurther negative publicity. Zhang believes the company will not incurring legfees again in the foreseeable future but believes thbecause the company’s strategy is to grow acquisition, costs relateto acquisitions will continue to incurreanare relevant in any analysis. She es not agree with the company’s exclusion of those costs from core EPS. She calculates Cratt’s trailing price-to-earnings ratio (P/E) on the basis of her beliefs.Baseon Exhibit 1 anZhang’s beliefs about recurring costs, her trailing P/E is closest to: A.10.98 B.10.01 C.8.64 Zhang believes ththe acquisition costs will continue to incurrean therefore, shoulnot exclufrom Cratt’s core EPS; however, the legcosts are non-recurring anshoulexcluUsing thfinition, recurring EPS in 2017 = $1.03 + 0.10 = $1.13. Trailing P/E = $11.31 ÷ $1.13 = 10.01.A is incorrect. It uses the GA(reporte EPS: P/E = $11.31 ÷ 1.03 = $10.98. But thinclus the legfees, whiZhang believes will not recur anshoulnot incluC is incorrebecause it uses core EPS reporteCratt: P/E = $11.31 ÷ 1.31 = $8.64, whiexclus the acquisition costs. Zhang believes the company will not incurring legfees again in the foreseeable future but believes thbecause the company’s strategy is to grow acquisition, costs relateto acquisitions will continue to incurreanare relevant in any analysis. She es not agree with the company’s exclusion of those costs from core EPS.第一句说了Zhang认为法律费用不是持续的，最后一句又说Zhang不同意把“those costs”剔除。答案中“those costs”指的只是并购费用，但从文字来看感觉有歧义，即“those costs”理解为即使法律费用不可持续，但Zhang仍然认为不应该剔除。

NO.PZ2023032701000076问题如下 Exhibit 1 Cratt Lt Press Release Core EPS AnnouncementWe are pleaseto report increase in Core EPS from $1.01 to $1.31 for the year-en31 cember 2017. The company continues to pursue its growth-by- acquisition strategy, acquiring smaller specialty companies in the pet supplies instry. Acquisitions over the past two years have alloweus to increase our asset base 20%, anwe expesimilopportunities for growth in the next few years. Zhang notes thCratt is currently trang $11.31 anremin the club ththe company hbeen sueover patent infringement for procing coats anblan­kets for gs with the names anlogos of locprofessionsports teams on them without the teams’ permission. The company hsettlequickly out of court to avoifurther negative publicity. Zhang believes the company will not incurring legfees again in the foreseeable future but believes thbecause the company’s strategy is to grow acquisition, costs relateto acquisitions will continue to incurreanare relevant in any analysis. She es not agree with the company’s exclusion of those costs from core EPS. She calculates Cratt’s trailing price-to-earnings ratio (P/E) on the basis of her beliefs.Baseon Exhibit 1 anZhang’s beliefs about recurring costs, her trailing P/E is closest to: A.10.98B.10.01C.8.64 Zhang believes ththe acquisition costs will continue to incurrean therefore, shoulnot exclufrom Cratt’s core EPS; however, the legcosts are non-recurring anshoulexcluUsing thfinition, recurring EPS in 2017 = $1.03 + 0.10 = $1.13. Trailing P/E = $11.31 ÷ $1.13 = 10.01.A is incorrect. It uses the GA(reporte EPS: P/E = $11.31 ÷ 1.03 = $10.98. But thinclus the legfees, whiZhang believes will not recur anshoulnot incluC is incorrebecause it uses core EPS reporteCratt: P/E = $11.31 ÷ 1.31 = $8.64, whiexclus the acquisition costs. 老师讲过core eps是调整之后的eps 为什么这道题的core比eps大呢？