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Suechen · 2021年04月23日

还是不大明白，basic EPS为什么分红后股票数是扩大了1.15倍呢

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NO.PZ2016012102000037

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive
A.
263,542
266,042
B.
263,542
230,200
C.
178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

还是不大明白，basic EPS为什么分红后股票数是扩大了1.15倍呢

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1 个答案

纠纠_品职答疑助手 · 2021年04月24日

嗨，从没放弃的小努力你好：


如题目所说，分发股票股利相当于每100股送15股股票股利，那么总股数就是原来的了1.15倍。


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