NO.PZ202401310100000307
问题如下：
An analyst is building a financial statement model for SKI and projects share-based compensation expense to be 10% of revenues next fiscal year. Based on the following assumptions, the analyst’s estimated basic share count for SKI will increase by how many shares next fiscal year?
Revenues FY2025E = SGD 506 million
Weighted-average grant-date fair value per share of vesting RSUs = SGD 46.36
Forfeitures= 0 shares (the analyst’s share-based compensation expense is net of forfeitures).
选项：
A.1.1 million
1.3 million
10.9 million
解释：
A is correct. Share-based compensation expense is estimated to be SGD 506
million x 0.10 = SGD 50.6 million. The expense is recognized upon vesting
(which for RSUs is coincident with settlement). The number of shares issued and therefore increasing basic shares outstanding is SGD 50.6 million / SGD 46.36 = 1.1 million shares.
您好，这题我没明白。为啥还用上了除法
