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hhjinghh · 2024年08月08日

为什么要乘以1.15？

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  2. FRA

NO.PZ2016012102000037

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive

A.

263,542
273,542

B.

263,542
230,200

C.

178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + 10,000 =273,542

考点：股数计算

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

* 5月底发行的50,000股，需要按时间加权。

** 乘以 1.15，是因为发了15%的股票股利

Diluted shares = 263,542 + 10,000 =273,542

在算diluted EPS的时候，如果有convertible bond的话，convertible bond转成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bond转股后的股份数。

为什么要乘以1.15？

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1 个答案

lynn_品职助教 · 2024年08月10日

嗨，努力学习的PZer你好：


因为6月1号发行股票股利了，And Share issued a 15% stock dividend on June1. 


50000股是5.31发行的，


所以需要对50000进行时间的加权平均。


然后整体上乘以1.15。


200,000 + 50,000 x 7 / 12 +（200,000 + 50,000 x 7 / 12） x 0.15 。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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