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ditto · 2024年11月09日

为什么分母不考虑给common shareholder的dividend呢

  1. CFA I
  2. FRA

NO.PZ2023081403000023

问题如下：

Q. For 2009, Flamingo Products had net income of USD1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for USD20 per share. The company paid USD200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?

选项：

A.USD0.80 B.USD0.91 C.USD0.95

解释：

C is correct. The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be USD1,000,000 divided by 1,050,000, or USD0.95.

The company paid USD200,000 in dividends to common shareholders. --这部分为什么不考虑在分子里面； 分子为什么只扣除给优先股股东的dividend

如果基础课讲了原理可以指路吗

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1 个答案

王园圆_品职助教 · 2024年11月10日

同学你好，我们算的basic EPS 含义就是归属于common stock shareholder的每股收益也就是NI

而发给普通股股东的分红就是从归属于普通股股东的总NI中拿出一份部分以现金的形式给到普通股股东。也就是这个NI中有一部分变成现金，一部分依然挂在公司账上，但无论形式是怎样的，都依然是属于普通股股东的NI呢

所以这个basic EPS 的分子就不能剔除给普通股股东的分红，只能剔除优先股股东分红——讲义也给了相关公式，同学可以参考一下

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