NO.PZ2024030503000021
问题如下：
Question
The following financial information is available at the end of the year.
The diluted EPS (earnings per share) is closest to:
选项：
A.$2.91.
B.$2.93.
C.$3.08.
解释：
Solution Analyzing Income Statements• describe how earnings per share is calculated and calculate and interpret a company’s basic and diluted earnings per share for companies with simple and complex capital structures including those with antidilutive securities
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Correct. The convertible preferred shares are anti-dilutive, as shown in the following table. Therefore, the diluted EPS is the same as the basic EPS, $2.91.
* Exceeds Basic EPS; Series B is anti-dilutive and is thus not included.
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Incorrect. It includes the conversion of the convertible securities, which are anti-dilutive.
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Incorrect. It ignores the Series A dividends and incorrectly includes the anti-dilutive effect of converting the Series B shares.
From the table:
Earnings to Common = 1,000,000 (ignores Series A, converts)
Common shares outstanding = 325,000, as per table with conversion of convertible
EPS = $1,000,000/325,000 shares = $3.08/share
问问b的basic eps和diluted eps是怎么算的
