Coco · 2024年09月01日
NO.PZ2024011002000026
问题如下：
The following information is available on a company for the current year.
The company's
diluted EPS is closest to:
选项：
A.$7.57. B.$7.72. C.$7.69.解释：
Because both the preferred shares and the bonds are dilutive, they should both be converted to calculate the diluted EPS. Diluted EPS is the lowest possible value.
根据书上的公式需要加回div(convertible preferred), 为什么本题中分子不用加回convertible preferred stock的分红20k？
lynn_品职助教 · 2024年09月02日
嗨，从没放弃的小努力你好：
如果公司需要支付优先股分红，那NI需要减掉div preferred 才能计算真正归属于普通股股东的NI
但是本题优先股是有稀释作用的，所以就需要假设优先股会转换成普通股，那优先股分红就不用再支付了啊
分子之所以要加回转换优先股的分红，是因为如果没转换，是要扣掉这部分分红的，所以仅仅直接在分子上加20K不合逻辑，首先得从NI里扣掉转换前的分红，转换后才要加回。所以分子是要先减掉20K，一旦转换，这个分红就不用给了，所以要加回+20K，一减一加，最终抵消，- div preferred+div convertible preferred二者抵消
分子 = NI - preferred stock dividend + preferred stock dividend = 1,000,000
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2024011002000026问题如下 The following information is available on a company for the current year.The company'sluteEPS is closest to: A.$7.57.B.$7.72.C.$7.69. Because both the preferreshares anthe bon are lutive, they shoulboth converteto calculate the luteEPS. luteEPS is the lowest possible value. 老师请问是这样列算式的嘛
NO.PZ2024011002000026 问题如下 The following information is available on a company for the current year.The company'sluteEPS is closest to: A.$7.57. B.$7.72. C.$7.69. Because both the preferreshares anthe bon are lutive, they shoulboth converteto calculate the luteEPS. luteEPS is the lowest possible value. 上面bonconverte20000是怎么来的 谢谢
