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KathG · 2024年07月21日

老师请问行权之后一定会repurchase stock吗？为什么呢？

  1. CFA I
  2. FRA

NO.PZ2024011002000025

问题如下：

Cell Services (CSI) had 1,000,000 average shares outstanding during all of 2007. During 2007, CSI also had 10,000 options outstanding with exercise prices of $10 each. The average stock price of CST during 2007 was $15. For purposes of computing diluted earnings per share, how many shares would he used in the denominator?

选项：

A.1,000,000.00 B.1,003,333.00 C.1,010,000.00

解释：

With stock options, the treasury stock method must be used. Under that method, the company would receive $100,000 (10,000 × $10) and would repurchase 6,667 shares ($100,000/$15). The shares for the denominator would be:


这是一个结论吗？是因为公司资产增加所以可以回购股份吗？可是也可以发dividend啊？没想通为什么。

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1 个答案

lynn_品职助教 · 2024年07月21日

嗨，努力学习的PZer你好：


公司不一定回购股票的，他可能会用来投资别的，


但第一如果这样想就复杂化了，我们没办法进行计算了，所以这只是我们的一个简单假设，我们就假设公司拿着这笔钱去以市场平均价格回购了自己公司的股票。


第二实际上确实是要这样操作，因为平稳股价是上市公司的责任，虽然很多上市公司都不负责（微笑）。

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