问题如下:
Assume that CC Inc. has $360,000 operating income in the early stages, and the operating income has changed as $420,000 later. The financial cost is $120,000. So the CC Inc.'s degree of financial leverage(DFL) is closest to :
选项:
A.1.3.
B.1.8.
C.1.5.
解释:
C is correct.
The operating income percentage change:$420,000-$360,000/$360,000=16.67%
The net income percentage change:(($420,000-$120,000)-($360,000-$120,000))/$360,000-$120,000=25%
DFL=The net income percentage change/The operating income percentage change=1.5
The net income percentage change:(($420,000-$120,000)-($360,000-$120,000))/($360,000-$120,000)=25%
The operating income percentage change:$420,000-$360,000/$360,000=16.67%
25%/16.67%=1.5
EPS=Operating income - Financial income?
operating income=EBIT
公式需要解释一下