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椰子鸡 · 2023年12月04日

如果有优先股怎么办

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NO.PZ2018062018000018

问题如下：

Which of the following statements about EPS calculation is correct when a company with no debt or convertible securities?

选项：

A.

The capital structure of company is simple

B.

The basic EPS is not the same as diluted EPS.

C.

The denominator of basic EPS is total number of common shares outstanding

解释：

A is correct. The capital structure is simple if there are not potential dilutive financial instruments, at that time the basic EPS=diluted EPS. The denominator of basic EPS is weighted average number of common shares outstanding.

如果有优先股怎么办

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1 个答案

王园圆_品职助教 · 2023年12月04日

同学你好，首先，题干中的“convertible securities”就已经包含了可转换成普通股的所有证券类型了，也就是讲义上提及的可转换优先股和可转债，题目中这个公司都没有发行

其次，如果你只是问的一般的不可转换的优先股，那和计算EPS是没有关系的。因为我们默认求解的EPS都是针对普通股股东的EPS。所以是需要净利润减去分配给优先股股东股利以后的剩余值在除以普通股在外发行份额数才会得到我们一般说的EPS的值的。

另外，即便有优先股，公司的资本结构依然可以说是简单的，因为不存在可能被转换成普通股的其他证券，这样公司的Equity和Liability的金额就是固定的不可变的。

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