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Allez😃Sea · 2020年06月07日

问一道题：NO.PZ2018062018000017

  1. CFA I
  2. FRA

问题如下：

According to following information to calculate diluted EPS:

  • Net income is $1,650,000 in 2017
  • weighted average number of outstanding common shares are 1,000,000
  • preferred stock dividend is $200,000
  • 25,000 stock options with exercise price of $20/share, average market price is $30/share, at the end of 2017, the price of stock is $18/share

选项：

A.

1.57

B.

1.43

C.

1.30

解释：

B is correct. diluted EPS=(1,650,000-200,000)/(1,000,000+25,000-16,667)=1.43, 16,667=25,000*20/30

老师，这题里的分子为什么不是1650000？1650000-200000+200000=1650000？

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Olive_品职助教 · 2020年06月08日

嗨，从没放弃的小努力你好：


只有是可转优先股，转成了普通股之后，分子才需要加回优先股的股利，这一题考的可稀释证券是option，并没有提到convertible preferred stock，所以对分子没有影响

 


-------------------------------
努力的时光都是限量版，加油！


Allez😃Sea · 2020年06月08日

谢谢解答！

Olive_品职助教 · 2020年06月08日

不用客气！

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