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Teresa Tao · 2024年08月19日

请问什么时候用diluted EPS,什么时候用basic EPS呢?

NO.PZ2018062018000020

问题如下:

During2016, Company B reported:

  • Net income $50,000
  • Weighted average number of common shares 6,000
  • Convertible preferred shares 1,000 (Each of these preferred shares is convertible to 3 shares of common stock)
  • preferred div is $0.2 per share

The diluted EPS will be:

选项:

A.

$4.57

B.

$5.62

C.

$5.56

解释:

C is correct. Diluted EPS = Net income/(Weighted average number of shares outstanding + conversion of Convertible preferred shares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The diluted EPS< basic EPS, so diluted EPS=5.56

请问什么时候用diluted EPS,什么时候用basic EPS呢?

1 个答案

lynn_品职助教 · 2024年08月20日

嗨,努力学习的PZer你好:


计算完diluted EPS,跟basic EPS比较,比basic小才是dilutive的,否则是anti-dilutive,就不是diluted EPS了。


如果计算出来的diluted EPS大于basic,那么就舍弃计算出来的这个数字,diluted EPS跟basic EPS一样。

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