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xicc · 2025年01月07日

分子为什么还要加25000呀？

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  2. FRA

NO.PZ2018062018000017

问题如下：

According to following information to calculate diluted EPS:

  • Net income is $1,650,000 in 2017
  • weighted average number of outstanding common shares are 1,000,000
  • preferred stock dividend is $200,000
  • 25,000 stock options with exercise price of $20/share, average market price is $30/share, at the end of 2017, the price of stock is $18/share

选项：

A.

1.57

B.

1.43

C.

1.30

解释：

B is correct. diluted EPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30

分子为什么还要加25000呀？

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1 个答案

王园圆_品职助教 · 2025年01月07日

同学你好，你想问的是分母不是分子吧？

stock option的期权行权价是20，而股票一年平均价是30，所以这些期权都会行权转换成股票——所谓的转换成股票，就是公司需要新发行25000股股票给到行权的员工，所以会使公司在外发行的股票数增加25000股呢、

所以期权转成股票一方面是会增加公司发行的股票数量的，只不过由于公司收到员工行权的钱以后也会回购市场上在外发行的股票，所以同时也会减少在外发行的股份数（也就是解析中分母减去16667的由来）


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