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Miss熙 · 2022年09月04日

应该用25000-8333吧？

  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

用25000-16667算出来是1.438

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2 个答案

Kiko_品职助教 · 2022年09月06日

嗨，爱思考的PZer你好：


你再好好看看我的解析哦，你换成8333的逻辑是什么呢？我们做题是要按照逻辑做出来寻找答案的呀。这个题最后算出来是1.438没错，我们选一个近似的1.43

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努力的时光都是限量版，加油！

Kiko_品职助教 · 2022年09月05日

嗨，爱思考的PZer你好：


解析里的式子是没有问题的。就是用25000-16667=8333是新增出来的股数，用原来的普通股数加上25000-16667才是option执行之后的总股数。

算出来是1.43.你再好好算下。

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加油吧，让我们一起遇见更好的自己！

Miss熙 · 2022年09月05日

老师，我又算了一遍是1.438，约等于1.44。如果把等式里面16667换成8333，算出来是1.426，约等于1.43。还是很迷惑～

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