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luckygrace · 2024年04月18日

题目里给的price=18是做什么用的？

  1. CFA I
  2. FRA

NO.PZ2018062018000017

问题如下：

According to following information to calculate diluted EPS:

  • Net income is $1,650,000 in 2017
  • weighted average number of outstanding common shares are 1,000,000
  • preferred stock dividend is $200,000
  • 25,000 stock options with exercise price of $20/share, average market price is $30/share, at the end of 2017, the price of stock is $18/share

选项：

A.

1.57

B.

1.43

C.

1.30

解释：

B is correct. diluted EPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30

我说下我的做法

diluted EPS=（1650,000-200,000）/(1,000,000+(25,000*10/18))

这样算出来刚好是1.43，答案解析里的做法算出来是1.44

我理解是行权每股赚10块，然后年底用赚的总金额除以当时价格18，这个是增加的股数

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2 个答案

王园圆_品职助教 · 2024年04月18日

还有你这个“行权每股赚10块，然后年底用赚的总金额除以当时价格”计算方法原版书和讲义，老师都从来没有讲过，助教看不太懂，也不建议同学使用。

同学还是要依照原版书的做法来做，才是最稳妥的哦


王园圆_品职助教 · 2024年04月18日

同学你好，你这个方法不对哦

18在这里是多余条件，是不可以使用的。请看一下讲义截图的Treasury stock的方法，黄色部分明确说了，应该要用weighted average market price来作为回购的时候用来计算回购股份数的分母。

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