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chenclLisa · 2022年09月10日

算basicEPS的公式里，分母2400000是怎么算出来的

  1. CFA I
  2. FRA

NO.PZ2019120301000035

问题如下：

Laurelli Builders (LB) reported the following financial data for year-end 31 December:


Which statement about the calculation of LB’s EPS is most accurate?

选项：

A.LB’s basic EPS is $1.12. B.LB’s diluted EPS is equal to or less than its basic EPS. C.The weighted average number of shares outstanding is 2,210,000.

解释：

Solution

B is correct. LB has warrants in its capital structure; if the exercise price is less than the weighted average market price during the year, the effect of their conversion is to increase the weighted average number of common shares outstanding, causing diluted EPS to be lower than basic EPS. If the exercise price is equal to the weighted average market price, the number of shares issued equals the number of shares repurchased. Therefore, the weighted average number of common shares outstanding is not affected and diluted EPS equals basic EPS. If the exercise price is greater than the weighted average market price, the effect of their conversion is anti-dilutive. As such, they are not included in the calculation of basic EPS. LB’s basic EPS is $1.22 [= ($3,350,000 – $430,000)/2,400,000]. Stock dividends are treated as having been issued retroactively to the beginning of the period.

算basicEPS的公式里，分母2400000是怎么算出来的

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1 个答案

王园圆_品职助教 · 2022年09月10日

嗨，爱思考的PZer你好：


同学你好，1月1日发行2020000份股票，6月1日又发行了380000份股票作为股票股利。由于发行股票股利视同于期初发行，不需要按照发行时间调整权重。另外1月号发行的warrant不同于股份不用考虑。

所以最后总的发行股份=2020000+380000=2400000

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