问题如下：
An analyst gathered the following information about a company:
If the company repurchases 1 million shares at the prevailing market price, the resulting book value per share will be closest to:
选项：
A.$26.
B.$27.
C.$29.
解释：
C is correct.
The prevailing market price is $2.00(20) = $40.00 per share; thus, the buyback would reduce equity by $40 million. Book value of equity before the buyback is $300 million. Book value of equity after the buyback would be $300 million − $40 million = $260 million. The number of shares outstanding after the buyback would be 9 million. Thus, book value per share after the buyback would be $260 million/9 million = $28.89.
有很多道题目已经要求计算回购后的BVPS了，到底有没有结论说明回购不影响BVPS，还是每道题都应该根据具体情况计算？
