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队长别开枪是我212 · 2025年06月21日

分子里为什么不加上可转换优先股的分红呢?

NO.PZ2023081403000025

问题如下:

Q. For its fiscal year-end, Sublyme Corporation reported net income of USD200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of USD5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to:

选项:

A.USD3.52 B.USD3.65 C.USD3.70

解释:

C is correct.

Diluted EPS = (Net income)/(Weighted average number of shares outstanding + New common shares that would have been issued at conversion)= USD200,000,000/[50,000,000 + (2,000,000 × 2)]= USD3.70

The diluted EPS assumes that the preferred dividend is not paid and that the shares are converted at the beginning of the period.

这道题目计算 diluted EPS时,分子里为什么不加上可转换优先股的分红呢?题目里没有说preferred dividend is not paid呀。另外,可转化优先股的分红款是否应该为5*2,000,000*2 麻烦老师帮忙解答。谢谢。

1 个答案

王园圆_品职助教 · 2025年06月21日

同学你好, 请看以下讲义diluted EPS的公式截图,分子部分你注意看,是不是NI先要减去优先股分红,然后又要加上可转换优先股分红

这道题里就一种优先股,就是可转换优先股,那一减一加就互相抵消了,所以分子直接就是NI了

“另外,可转化优先股的分红款是否应该为5*2,000,000*2“——不对,优先股的分红是指每一股优先股才能获得的分红,你转成普通股是没有意义的,优先股的分红就是5*2000000即可

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