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五花麻麻 · 2024年09月26日

上市公司如果no debt or convertible securities ，那意味着也没有option么

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NO.PZ2023081403000024

问题如下：

Q. A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s:

选项：

A.basic EPS equals its diluted EPS. B.capital structure is considered complex at year-end. C.basic EPS is calculated by using a simple average number of shares outstanding.

解释：

A is correct. Basic and diluted EPS are equal for a company with a simple capital structure. A company that issues only common stock, with no financial instruments that are potentially convertible into common stock has a simple capital structure. Basic EPS is calculated using the weighted average number of shares outstanding.

如有option和warront，那diluted eps就不等于basic eps吧。

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lynn_品职助教 · 2024年09月27日

嗨，努力学习的PZer你好：


同学你好：

上市公司如果no debt or convertible securities ，那意味着也没有option么。如有option和warront，那diluted eps就不等于basic eps吧。

对的，只在这道题里面，题干意思就是不存在warrant，这里的warrant就是一种option

warrant是认股权证， 它赋予持有者在一定期限内以行权价购买发行公司一定股份的权利。 一旦投资者行权，企业需要发行新的股份来满足行权要求。

计算EPS时不包括发行在外认股权证的数量，而warrant不属于股份因此不包括。

因此本题EPS=diluted EPS

有warrant的情况下，diluted EPS小于或等于basic EPS。在考虑diluted EPS时需要考虑两种情况，一种是行权，会有稀释作用，另一种是不行权，不会有稀释作用。判断是否行权则要比较行权价和平均股价。



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