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🐚 · 2024年10月20日

怎么计算1640000

  1. CFA I
  2. FRA

NO.PZ2024011002000023

问题如下：

Assume U.S. GAAP applies unless otherwise noted. An analyst gathered the following information about a company:

The bonds were issued at par and can be converted into 300,000 common shares. All securities were outstanding for the entire year. Diluted earnings per share for the company are closest to:

选项：

A.$1.05 B.$1.26 C.$1.36

解释：

Preferred stock dividends of $140,000 (0.07* 2,000,000) should be deducted from net income to derive amount available for common shareholders: $1,360,000 = (1,500,000 - 140,000).

Basic EPS = $1,360,000/1,000,000 or $1.36 per share.

Diluted EPS would consider the convertible bonds if they were dilutive. Interest on the bonds would be $400,000 and the after-tax add back to net income would be $400,000 (0.7) or $280,000. Diluted EPS would be $1,640,000/1,300,000 shares assuming conversion = $1.26 per share.

可以解释一下1640000是怎么来的吗

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1 个答案

王园圆_品职助教 · 2024年10月20日

同学你好，请看以下讲义截图，本题计算diluted EPS的原理就是这个公式

首先，本题的优先股不是可转换优先股，就是普通优先股，所以它的分红是直接抵减NI的，2,000,000*7% = 140,000

其次，债券是可转换债券，所以如果转成普通股，它的利息就不用支付了，需要在NI上加回，并且由于利息具有税盾的作用，实际加回的是税后利息 = 10,000,000*4%*(1-30%) =280,000

所以此时diluted EPS的分子就是 = 1,500,000 - 140,000+280,000 = 1,640,000

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