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mitmit · 2020年09月01日

问一道题：NO.PZ2018062018000017

  1. CFA I
  2. FRA

问题如下：

According to following information to calculate diluted EPS:

  • Net income is $1,650,000 in 2017
  • weighted average number of outstanding common shares are 1,000,000
  • preferred stock dividend is $200,000
  • 25,000 stock options with exercise price of $20/share, average market price is $30/share, at the end of 2017, the price of stock is $18/share

选项：

A.

1.57

B.

1.43

C.

1.30

解释：

B is correct. diluted EPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30

记得老师讲说算diluted eps时候，分子就是net income，不用减去preffered dividend.为什么这里分子要减去preffered dividend呀？

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1 个答案

Olive_品职助教 · 2020年09月02日

嗨，从没放弃的小努力你好：


“ 记得老师讲说算diluted eps时候，分子就是net income”

同学你应该是记错了，分子优先股的分红可以加回的情况是优先股是可转换优先股的情况，我们计算diluted EPS要考虑优先股转换为普通股的稀释作用。

而本题没有信息说明优先股是可转换优先股，因此按照普通优先股处理，分子要把归属于优先股股东的分红扣掉。


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