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ychi5 · 2022年03月16日

diluted EPS分子相互抵消带入数字是什么

NO.PZ2017102901000020

问题如下:

For its fiscal year-end, Sublyme Corporation reported net income of $200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of $5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to:

选项:

A.

$3.52.

B.

$3.65.

C.

$3.70.

解释:

C is correct.

Diluted EPS = (Net income)/(Weighted average number of shares outstanding + New common shares that would have been issued at conversion)

= $200,000,000/[50,000,000 + (2,000,000 × 2)]= $3.70

The diluted EPS assumes that the preferred dividend is not paid and that the shares are converted at the beginning of the period.

这道题只涉及到可转换优先股,所以分子应该是NI减去给优先股的分红,然后加回转换了的优先股的分红。这道题给的条件只有可转换优先股是2000000份,没有给普通的优先股的条件,我们默认没有,也就是所有的优先股都是可转换优先股,这样的话分子减去给优先股的分红,然后再加回,结果是相抵消了,最后分子只剩下NI=200,000,000。

分母应该等于一开始的加权平均普通股,再加上可转换优先股转换成的普通股份数,由于每份优先股可以转换为两份普通股,所以分母就变成了50,000,000+2,000,000×2。

diluted EPS=200,000,000/(50,000,000+2,000,000×2)=3.7

basic EPS=(200,000,000-2,000,000×5)/50,000,000=3.8,所以是有稀释作用,diluted EPS=3.7

老师,我想确认,

diluted EPS分子相互抵消所以NI=200m 。

如果带入数字的话是这样吗

200m-2000000*5+2000000*5


1 个答案

Kiko_品职助教 · 2022年03月17日

嗨,从没放弃的小努力你好:


对的。你理解的完全正确~

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

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