开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Cenhaonan · 2021年08月07日

在年底的时候市场股价已经是$18了，为什么公司还是用年平均$30来回购呢？

  1. CFA I
  2. FRA

NO.PZ2018062018000017

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

在年底的时候市场股价已经是$18了，为什么公司还是用年平均$30来回购呢？

添加评论
1 个答案

Kiko_品职助教 · 2021年08月09日

嗨，爱思考的PZer你好：


同学treasury stock的方法我们有规定就是要用市场平均价格回购股份的~可以看下我们基础班讲义P124页，截图如下。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 0

    关注

  • 391

    浏览
相关问题

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

2024-08-28 08:39 2 · 回答

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

2024-04-18 18:55 2 · 回答

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

2023-06-11 21:57 1 · 回答

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

2023-04-20 20:10 1 · 回答

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

2023-01-15 13:08 1 · 回答