NO.PZ2016012101000066
问题如下:
Cell Services Inc. (CSI) had 1,000,000 average shares outstanding during all of 2009. During 2009, CSI also had 10,000 options outstanding with exercise prices of $10 each. The average stock price of CSI during 2009 was $15. For purposes of computing diluted earnings per share, how many shares would be used in the denominator?
选项:
A. 1,003,333.
B. 1,006,667.
C. 1,010,000.
解释:
A is correct.
With stock options, the treasury stock method must be used. Under that method, the company would receive $100,000 (10,000 × $10) and would repurchase 6,667 shares ($100,000/$15). The shares for the denominator would be:
解析:考点是diluted EPS分母的计算。①当年在外发行的股份数= 1,000,000。②由于option行权价低于股票平均价,我们判断会行权,因此期权行权增加了10,000股股份。③但是公司也拿到融资$100,000,再用这些钱按照平均价回购股票,回购份数=$100,000/$15=6667,分母= 1,000,000+10,000-6667=1,003,333。
老师,您好,option被执行后,公司收到钱,这里为什么公司一定要去回购股票?这是固定的么?还是怎么理解或记忆呢 谢谢老师