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银色羽毛 · 2025年04月11日

这题的知识点还是没明白

NO.PZ2023040501000172

问题如下:

An analyst is building a financial statement model for SKI andprojects share-based compensation expense to be 10% of revenues next fiscalyear. Based on the following assumptions, the analyst’s estimated basic sharecount for SKI will increase by how many shares next fiscal year?

RevenuesFY2025E = SGD 506 million

Weighted-averagegrant-date fair value per share of vesting RSUs = SGD 46.36

Forfeitures=0 shares (the analyst’s share-based compensation expense is net offorfeitures).

选项:

A.

1.1 million

B.

1.3 million

C.

10.9 million

解释:

A is correct. Share-based compensation expense is estimatedto be SGD 506 million x 0.10 = SGD 50.6 million. The expense is recognized uponvesting (which for RSUs is coincident with settlement). The number of sharesissued and therefore increasing basic shares outstanding is SGD 50.6 million /SGD 46.36 = 1.1 million shares.

明年的compensation expense是50.6million,用它除今年的平均价格是什么意思呢?

0 个答案