NO.PZ202304050100017102
问题如下:
The subject company reported a net loss on its income statement in the most recent fiscal period but reported positive free cash flow. Your colleague should add anti-dilutive securities to diluted shares outstanding in their discounted cash flow valuation model to account for:
选项:
A.forfeited share-based awards.
B.unvested share-based awards.
RSUs that settled in the most recent fiscal period.
解释:
B is correct. All unvested share-based awards, regardless of
the spread between their grant-date fair value and current market price, are
anti-dilutive for a company that reported a net loss.
如题