计算出来是7.568？

NO.PZ2019120301000038

问题如下：

Question

The following information is available on a company for the current year.

The company’s diluted EPS is closest to:

选项：

A.$7.72. B.$7.57. C.$7.69.

解释：

Solution

A is correct. Because both the preferred shares and the bonds are dilutive, they should both be converted to calculate the diluted EPS. Diluted EPS is the lowest possible value.

B is incorrect. Preferred dividends were included after preferred conversion (see table).

C is incorrect. After-tax interest on bonds was not added back after bond conversion: after-tax interest is (1 – 0.40) × 8% × $80,000 = 3,840 (see table).

分母没有异议，是130000，但是分子NI-DIVpreffered+（1-t）*int 是983840，为何答案的分子不减去div呢？

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王园圆_品职助教 · 2023年10月28日

同学你好，你再看下讲义对于diluted EPS的公式呢

如果公司需要支付优先股分红，那NI需要减去div preferred 才能计算真正归属于普通股股东的NI这没问题

但是本题优先股是有稀释作用的，所以就需要假设优先股会转换成普通股，那优先股分红就不用再支付了啊——所以本题分子不需要减去优先股分红

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NO.PZ2019120301000038问题如下 QuestionThe following information is available on a company for the current year.The company’s luteEPS is closest to: A.$7.72.B.$7.57.C.$7.69. SolutionA is correct. Because both the preferreshares anthe bon are lutive, they shoulboth converteto calculate the luteEPS. luteEPS is the lowest possible value.B is incorrect. Preferrevin were incluafter preferreconversion (see table).C is incorrect. After-tinterest on bon wnot aebaafter bonconversion: after-tinterest is (1 – 0.40) × 8% × $80,000 = 3,840 (see table). 没太明白的地方是关于可转债和可转优先股在股利上是用转之前的share乘百分比还是转换之后的，这道题可以帮忙写一下详细公式吗

2022-10-14 02:48 1 · 回答

计算出来是7.568？

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