问题如下图:
选项:
A.
B.
C.
解释:
你好,分母计算没有问题,分子不是应该还需要加上可转换优先股的分红么,也就是(1000000-8333)/1000000*200000,这部分应该在分子加上才对吧,谢谢
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 为什么行权期权时候,分子NI不用加上 员工行权期权的income
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 我说下我的做法luteEPS=(1650,000-200,000)/(1,000,000+(25,000*10/18))这样算出来刚好是1.43,答案解析里的做法算出来是1.44我理解是行权每股赚10块,然后年底用赚的总金额除以当时价格18,这个是增加的股数
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 老师,判定是否行权,是和market average price比较吗?30大于20所以行权?谢谢
NO.PZ2018062018000017 问题如下 Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/share A.1.57 B.1.43 C.1.30 B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30 luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30为什么不是这样计算呢?luteEPS=(1,650,000-200,000+200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30
NO.PZ2018062018000017问题如下Accorng to following information to calculate luteEPS: Net income is $1,650,000 in 2017 weighteaverage number of outstanng common shares are 1,000,000 preferrestovinis $200,000 25,000 stooptions with exercise priof $20/share, average market priis $30/share, the enof 2017, the priof stois $18/shareA.1.57B.1.43C.1.30B is correct. luteEPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30老师,请问一下,market price是可转换成普通股的价格吗?25000*20是什么?然后处以30后不就是可回购的股数了吗?为什么还要用25000-16667?这个公式我可以死背,但是不甘心怎么都理解不了。。。谢谢老师