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Jing · 2025年05月11日

完全看不懂这个解析呀

No.PZ2021050901000016

For the year ended 31 December 2018, Angler Products had net income of $2,500,000. The company declared and paid $200,000 of dividends on preferred stock. The company also had the following common stock share information:


On 1 December 2018, a previously declared 2-for-1 stock split took effect. Each shareholder of record receives two shares in exchange for each current share that he or she owns. What is the company’s basic EPS?


解析

Solution: A

The weighted average number of shares outstanding is determined by the length of time each quantity of shares was outstanding:

A stock split is treated as if it occurred at the beginning of the period. The weighted average number of shares would, therefore, be 2,250,000, and the basic EPS would be $1.02 [= ($2,500,000 – $200,000)/2,250,000].

考点:FSA- Understanding The I/S- Earnings per share (EPS)


1 个答案

王园圆_品职助教 · 2025年05月11日

同学你好,本题考察的就是weighted average basic outstanding shares的计算方法

题目说了18年12月1日进行了1拆2的股票拆股,所以之前所有的股票发行回购都需要*2

也就是2018年1月1日 1000000*2 =2000000

   2018年4月1日 200000*2*9/12 =300000

   2018年10月1日 -100000*2*3/12 = -50000

EPS = (2500000 - 200000)/ (2000000+300000-50000) = 1.02

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