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186****7190 · 2022年01月08日

在算分母可转债的股份时候，为何要考虑时间加权平均×3/12，而不是直接加1000*10%*10=1000

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NO.PZ2016012102000037

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive

A.

263,542
266,042

B.

263,542
230,200

C.

178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

考点：股数计算

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

* 5月底发行的50,000股，需要按时间加权。

** 乘以 1.15，是因为发了15%的股票股利

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

​在算分母可转债的股份时候，为何要考虑时间加权平均×3/12，而不是直接加1000*10%*10=1000，在计算basic eps的分母时才需要考虑wacso时间加权平均呀？

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1 个答案

lynn_品职助教 · 2022年01月10日

嗨，从没放弃的小努力你好：


basic eps 也是全部时间加权了呦。因为basic share已经时间加权了，所以计算的时候分母再加权下就好。Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} ，里面的分数就是加权的意思。

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