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Cindy777 · 2021年05月21日

问一道题:NO.PZ2016012102000040 [ CFA I ]

问题如下:

Given the following information, how many shares should be used when calculate the company's diluted EPS?

Company has 60,000 common shares outstanding all  year and has 50,000 outstanding warrants all year, convertible into share each at $25 per share. the year end price of stock was $30,

amd the average price of the company's stock for the year was $20.

选项:

A.

65,000.

B.

60,000.

C.

5,000.

解释:

The average warrant price per share of $20 is less than the exercise price of $25, so the warrants are antidilutive. The total shares when calculating the company's diluted EPS consists of only the common stock for basic EPS.

option,convertible bond,covertible prefer shares都要先判断是否行权是吧?
1 个答案

纠纠_品职答疑助手 · 2021年05月21日

嗨,爱思考的PZer你好:


option 要判断是否会行权。

convertible bond和 convertible prefer share要判断是否有反稀释效果 (转换以后EPS变大还是变小。)

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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