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RhaegarAlex · 2024年04月13日

连续两道题都涉及发行新股，上一道题助教的回复是 年中发行股票不需要调整期限，但这次题目又需要调整期限，到底怎么回事

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NO.PZ2023081403000023

问题如下：

Q. For 2009, Flamingo Products had net income of USD1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for USD20 per share. The company paid USD200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?

选项：

A.USD0.80 B.USD0.91 C.USD0.95

解释：

C is correct. The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be USD1,000,000 divided by 1,050,000, or USD0.95.

连续两道题都涉及发行新股，上一道题助教的回复是 年中发行股票不需要调整期限，但这次题目又需要调整期限，到底怎么回事

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lynn_品职助教 · 2024年04月15日

嗨，努力学习的PZer你好：


连续两道题都涉及发行新股，上一道题助教的回复是 年中发行股票不需要调整期限，但这次题目又需要调整期限，到底怎么回事


上道题是不是发行股票股利视同于期初发行。


本题2009年1月1日公司已经在外发行的股份数是100万股，

7月1日有新发了10万股——此时需要考虑时间加权，只相当于发行了半年，所以是10*6/12=5万股

之后公司付了20万美元的现金分红——现金分红不影响在外发行股份数，也不影响净利润的金额，所以是多余条件

最后总的weighted average shares=100+5=105万股

basic EPS = NI/weighted average shares = 100/105 = 0.95美元每股

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