问题如下图：
选项：
A. 
B. 
C. 
解释：
回购后EPS计算如下是否正确？：
EPS=（2*15m-2m*40*0.045）/(15m-2m)=2.03
NO.PZ2016021705000054问题如下A company cborrow fun after-tcost of 4.5 percent. The company’s stopriis $40 per share, earnings per share is $2.00, anthe company h15 million shares outstanng. If the company borrows just enough to repurchase 2 million shares of stothe prevailing market price, thcompany’s earnings per share is most likely to: A.increase.B.crease.C.remain the same.is correct.The company’s earnings yiel(E/P) is $2/$40 = 0.05. When the earnings yielis greater ththe after-tcost of borrowefun, EPS will increase if shares are repurchaseusing borrowefun.E/P中的E指的是什么，难道不是earning吗？💲2不是EPS吗，为什么E/P可以直接用2
老师请问，这题不是直接算E/P=2/(40-2)=5.26%大于after tcost就可判断为increase吗
这道题与前面yiti一题类似，都是考当每股收益小于借债成本时，通过发债回购股票会使得EPS下降。请问老师，这里的借债成本一定要是税后成本吗？单纯比较税前和税后的借债成本，税后一定是大于税前的吧？
请问老师，这里借债回购，回购之后的earning不是要减掉 interest expense么，这样不会最终使EPS变小吗？
