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叶丽 · 2025年07月03日

什么情况会用库藏股的方法?

NO.PZ2016012102000038

问题如下:

What is the total number of shares that should be used in computing diluted EPS under the following conditions?

500,000 shares outstanding.

200,000 warrants exercisable at $42 per share.

Average share price is $45.

Year-end share price is $50.

选项:

A.

89,901.

B.

500,309.

C.

513,333.

解释:

The warrants are dilutive because the exercise price of the warrants is less than the average share price.

The impact of the warrants:

454245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares

Shares in total : 13,333 + 500,000 = 513,333 shares.

考点:股数计算

因为认股权证的行使价低于平均股价,所以认股权证被摊薄。

认股权证的影响:

行权可以收到的现金可以回购的股票数是 : 200,000*42/45。

因此需要多发行的股份 =200,000-200,000*42/45 = 13,333 shares。

所以对应的总的稀释后的股票数为:513,333 shares

什么情况会用库藏股的方法?

1 个答案

王园圆_品职助教 · 2025年07月03日

同学你好,这道题用的就是库存股方法呀,一级只需要知道新发股票的同时公司会用收到的现金回购股票从而使整体新发股份数下降的计算方法,就够了哦

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相关问题

NO.PZ2016012102000038 问题如下 Whis the totnumber of shares thshoulusein computing luteEPS unr the following contions?500,000 shares outstanng.200,000 warrants exercisable $42 per share.Average share priis $45.Year-enshare priis $50. A.89,901. B.500,309. C.513,333. The warrants are lutive because the exercise priof the warrants is less ththe average share price.The impaof the warrants:45−4245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares4545−42​×200,000shares=13,333sharesShares in tot: 13,333 + 500,000 = 513,333 shares.考点股数计算因为认股权证的行使价低于平均股价,所以认股权证被摊薄。认股权证的影响行权可以收到的现金可以回购的股票数是 200,000*42/45。因此需要多发行的股份 =200,000-200,000*42/45 = 13,333 shares。所以对应的总的稀释后的股票数为513,333 shares 42的行权价格,市场价格45. 不是应该以45的价格卖出,42的价格买入吗。42卖出再以更高的价格买入,有啥意义呢?

2024-11-19 23:10 1 · 回答

NO.PZ2016012102000038 500,309. 513,333. The warrants are lutive because the exercise priof the warrants is less ththe average share price. The impaof the warrants: 45−4245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares4545−42​×200,000shares=13,333shares Shares in tot: 13,333 + 500,000 = 513,333 shares.老师 能麻烦您谅解一下13333的得来嘛

2021-08-17 14:14 3 · 回答

NO.PZ2016012102000038 如题,这道题的答案不是 313,333

2021-05-02 23:54 1 · 回答

500,309. 513,333. The warrants are lutive because the exercise priof the warrants is less ththe average share price. The impaof the warrants: 45−4245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares4545−42​×200,000shares=13,333shares Shares in tot: 13,333 + 500,000 = 513,333 shares.老师,没有找到对应课件,可以告知下,我再理解一下吗。。。

2020-10-23 12:29 1 · 回答