时间加权

NO.PZ2023081403000027问题如下 Q. Laurelli Builrs (Lreportethe financita shown in Exhibit 1 for year-en31 cember:Exhibit 1: Laurelli BuilrsWhistatement about the calculation of LB’s EPS is most accurate?A.LB’s basic EPS is US.12.B.LB’s luteEPS is equto or less thits basic EPS.C.The weighteaverage number of shares outstanng is 2,210,000.B is correct. LB hwarrants in its capitstructure; if the exercise priis less ththe weighteaverage market priring the year, the effeof their conversion is to increase the weighteaverage number of common shares outstanng, causing luteEPS to lower thbasic EPS. If the exercise priis equto the weighteaverage market price, the number of shares issueequals the number of shares repurchase Therefore, the weighteaverage number of common shares outstanng is not affecteanluteEPS equals basic EPS. If the exercise priis greater ththe weighteaverage market price, the effeof their conversion is anti-lutive. such, they are not incluin the calculation of basic EPS. LB’s basic EPS is US.22 [= (US,350,000 – US30,000)/2,400,000]. Stovin are treatehaving been issueretroactively to the beginning of the perio没有看到答案的最后一句话

NO.PZ2023081403000027 问题如下 Q. Laurelli Builrs (Lreportethe financita shown in Exhibit 1 for year-en31 cember:Exhibit 1: Laurelli BuilrsWhistatement about the calculation of LB’s EPS is most accurate? A.LB’s basic EPS is US.12. B.LB’s luteEPS is equto or less thits basic EPS. C.The weighteaverage number of shares outstanng is 2,210,000. B is correct. LB hwarrants in its capitstructure; if the exercise priis less ththe weighteaverage market priring the year, the effeof their conversion is to increase the weighteaverage number of common shares outstanng, causing luteEPS to lower thbasic EPS. If the exercise priis equto the weighteaverage market price, the number of shares issueequals the number of shares repurchase Therefore, the weighteaverage number of common shares outstanng is not affecteanluteEPS equals basic EPS. If the exercise priis greater ththe weighteaverage market price, the effeof their conversion is anti-lutive. such, they are not incluin the calculation of basic EPS. LB’s basic EPS is US.22 [= (US,350,000 – US30,000)/2,400,000]. Stovin are treatehaving been issueretroactively to the beginning of the perio 请教老师，这题没有说warrant的行权价格，那么怎么判断行权与否对ESP的稀释作用呢？

NO.PZ2023081403000027 问题如下 Q. Laurelli Builrs (Lreportethe financita shown in Exhibit 1 for year-en31 cember:Exhibit 1: Laurelli BuilrsWhistatement about the calculation of LB’s EPS is most accurate? A.LB’s basic EPS is US.12. B.LB’s luteEPS is equto or less thits basic EPS. C.The weighteaverage number of shares outstanng is 2,210,000. B is correct. LB hwarrants in its capitstructure; if the exercise priis less ththe weighteaverage market priring the year, the effeof their conversion is to increase the weighteaverage number of common shares outstanng, causing luteEPS to lower thbasic EPS. If the exercise priis equto the weighteaverage market price, the number of shares issueequals the number of shares repurchase Therefore, the weighteaverage number of common shares outstanng is not affecteanluteEPS equals basic EPS. If the exercise priis greater ththe weighteaverage market price, the effeof their conversion is anti-lutive. such, they are not incluin the calculation of basic EPS. LB’s basic EPS is US.22 [= (US,350,000 – US30,000)/2,400,000]. Stovin are treatehaving been issueretroactively to the beginning of the perio 蒙对了，但感觉里面知识点还不够清晰，可否把解题过程重新讲一下？答案解析看不太清晰。谢谢！

NO.PZ2023081403000027 问题如下 Q. Laurelli Builrs (Lreportethe financita shown in Exhibit 1 for year-en31 cember:Exhibit 1: Laurelli BuilrsWhistatement about the calculation of LB’s EPS is most accurate? A.LB’s basic EPS is US.12. B.LB’s luteEPS is equto or less thits basic EPS. C.The weighteaverage number of shares outstanng is 2,210,000. B is correct. LB hwarrants in its capitstructure; if the exercise priis less ththe weighteaverage market priring the year, the effeof their conversion is to increase the weighteaverage number of common shares outstanng, causing luteEPS to lower thbasic EPS. If the exercise priis equto the weighteaverage market price, the number of shares issueequals the number of shares repurchase Therefore, the weighteaverage number of common shares outstanng is not affecteanluteEPS equals basic EPS. If the exercise priis greater ththe weighteaverage market price, the effeof their conversion is anti-lutive. such, they are not incluin the calculation of basic EPS. LB’s basic EPS is US.22 [= (US,350,000 – US30,000)/2,400,000]. Stovin are treatehaving been issueretroactively to the beginning of the perio Common shares issuestovin 1 june。380000，如果按时间权重算股数，不应该380000x（7/12）吗？

NO.PZ2023081403000027问题如下Q. Laurelli Builrs (Lreportethe financita shown in Exhibit 1 for year-en31 cember:Exhibit 1: Laurelli BuilrsWhistatement about the calculation of LB’s EPS is most accurate?A.LB’s basic EPS is US.12.B.LB’s luteEPS is equto or less thits basic EPS.C.The weighteaverage number of shares outstanng is 2,210,000.B is correct. LB hwarrants in its capitstructure; if the exercise priis less ththe weighteaverage market priring the year, the effeof their conversion is to increase the weighteaverage number of common shares outstanng, causing luteEPS to lower thbasic EPS. If the exercise priis equto the weighteaverage market price, the number of shares issueequals the number of shares repurchase Therefore, the weighteaverage number of common shares outstanng is not affecteanluteEPS equals basic EPS. If the exercise priis greater ththe weighteaverage market price, the effeof their conversion is anti-lutive. such, they are not incluin the calculation of basic EPS. LB’s basic EPS is US.22 [= (US,350,000 – US30,000)/2,400,000]. Stovin are treatehaving been issueretroactively to the beginning of the perio如题，知道这道题不用算warrents，也知道看稀释EPS看优先股可转债，那么这个warrents是干嘛的，和common shares什么关系，有什么影响？