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Vivie Tang · 2023年06月13日

不会算加权股份数

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  2. FRA

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
273,542
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 =273,542

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 =273,542

在算diluted EPS的时候，如果有convertible bond的话，convertible bond转成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bond转股后的股份数。

5月31日发行了50000股，6月1日发了股票股利，加权的时候不应是6/12吗？为什么是7/12？另外为什么股票股利不是太理解，为什么15%就是股票数乘以1.15呢？股利相当于就是给股票的意思？

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1 个答案

王园圆_品职助教 · 2023年06月14日

同学你好，1. 6月1号到12月31号是7个月不是6个月哦，7月1号到12月31日才是6个月哦

2.股票股利就是现有股票数的基础上公司再多发行一些股票的意思，此时计算实际股数，就用原有的总股数等比例放大即可

而如果是现金股利公司才是真的发现金的，现金股利对股数就没有影响了

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