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欧阳亦琛 · 2024年02月27日

C为什么不对

NO.PZ2023081403000027

问题如下:

Q. Laurelli Builders (LB) reported the financial data shown in Exhibit 1 for year-end 31 December:

Exhibit 1:

Laurelli Builders

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

选项:

A.LB’s basic EPS is USD1.12. 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:

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 USD1.22 [= (USD3,350,000 – USD430,000)/2,400,000]. Stock dividends are treated as having been issued retroactively to the beginning of the period.

C为什么不对

2 个答案

lynn_品职助教 · 2024年05月11日

嗨,爱思考的PZer你好:


为什么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,什么情况需要按照发行时间调整权重

同学也看到是是视同了,所以是规定的


另外1月号发行的warrant不属于股份不用考虑。


这个也是

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lynn_品职助教 · 2024年02月27日

嗨,爱思考的PZer你好:


发行在外的普通股(1月1日):2,020,000股


普通股股票股息(6月1日):380,000股


发行在外的认股权证(1月1日):500,000份


当年净利润:3,350,000元


当年支付的优先股股利:430,000元


当年支付的普通股股利:240,000元


计算EPS分母是发行在外普通股“股数”,而不是发行在外认股权证的数量。


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不属于股份不用考虑。


所以最后总的发行股份=2020000+380000=2400000

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

Juliannns · 2024年05月10日

为什么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,什么情况需要按照发行时间调整权重

Juliannns · 2024年05月11日

另外1月号发行的warrant不属于股份不用考虑。

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