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張寶寶 · 2024年01月11日

basic 的计算

  1. CFA I
  2. FRA

NO.PZ2023081403000023

问题如下：

Q. For 2009, Flamingo Products had net income of USD1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for USD20 per share. The company paid USD200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?

选项：

A.USD0.80

B.USD0.91

C.USD0.95

解释：

C is correct. The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be USD1,000,000 divided by 1,050,000, or USD0.95.

1。现金分红为啥不影响净利润？ 2。 分子里的“net income ”为啥 不减去 “发布数量100000，价值20块的股票”？

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1 个答案

lynn_品职助教 · 2024年01月11日

嗨，从没放弃的小努力你好：


1、现金股利是在净利润之后用来分配利润的。


2、考虑了因为考虑了时间加权，所以10万股——变成5万股哈。


知识点：计算weighted average shares


本题2009年1月1日公司已经在外发行的股份数是100万股，


7月1日有新发了10万股——此时需要考虑时间加权，只相当于发行了半年，所以是10*6/12=5万股


之后公司付了20万美元的现金分红——现金分红不影响在外发行股份数，也不影响净利润的金额，所以是多余条件


最后总的weighted average shares=100+5=105万股


basic EPS = NI/weighted average shares = 100/105 = 0.95美元每股

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