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sparkle · 2022年03月13日

前提是一个option兑换一股

NO.PZ2016012101000066

问题如下:

Cell Services Inc. (CSI) had 1,000,000 average shares outstanding during all of 2009. During 2009, CSI also had 10,000 options outstanding with exercise prices of $10 each. The average stock price of CSI during 2009 was $15. For purposes of computing diluted earnings per share, how many shares would be used in the denominator?

选项:

A.

1,003,333.

B.

1,006,667.

C.

1,010,000.

解释:

A is correct.

With stock options, the treasury stock method must be used. Under that method, the company would receive $100,000 (10,000 × $10) and would repurchase 6,667 shares ($100,000/$15). The shares for the denominator would be:

 解析:考点是diluted EPS分母的计算。①当年在外发行的股份数= 1,000,000。②由于option行权价低于股票平均价,我们判断会行权,因此期权行权增加了10,000股股份。③但是公司也拿到融资$100,000,再用这些钱按照平均价回购股票,回购份数=$100,000/$15=6667,分母= 1,000,000+10,000-6667=1,003,333。

前提是一个option兑换一股

1 个答案

Kiko_品职助教 · 2022年03月14日

嗨,从没放弃的小努力你好:


是的。同学思考问题很严谨哦。我们一般默认都是这样的。

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努力的时光都是限量版,加油!

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NO.PZ2016012101000066问题如下Cell Services In(CSI) h1,000,000 average shares outstanng ring all of 2009. ring 2009, CSI also h10,000 options outstanng with exercise prices of $10 each. The average stopriof CSI ring 2009 w$15. For purposes of computing luteearnings per share, how many shares woulusein the nominator?A.1,003,333.B.1,006,667.C.1,010,000.A is correct.With stooptions, the treasury stomethomust use Unr thmetho the company woulreceive $100,000 (10,000 × $10) anwoulrepurchase 6,667 shares ($100,000/$15). The shares for the nominator woulbe: 解析考点是luteEPS分母的计算。①当年在外发行的股份数= 1,000,000。②由于option行权价低于股票平均价,我们判断会行权,因此期权行权增加了10,000股股份。③但是公司也拿到融资$100,000,再用这些钱按照平均价回购股票,回购份数=$100,000/$15=6667,分母= 1,000,000+10,000-6667=1,003,333。老师,这里的option 和warrant 的处理是一样的吗?

2023-08-29 19:22 1 · 回答

NO.PZ2016012101000066 问题如下 Cell Services In(CSI) h1,000,000 average shares outstanng ring all of 2009. ring 2009, CSI also h10,000 options outstanng with exercise prices of $10 each. The average stopriof CSI ring 2009 w$15. For purposes of computing luteearnings per share, how many shares woulusein the nominator? A.1,003,333. B.1,006,667. C.1,010,000. A is correct.With stooptions, the treasury stomethomust use Unr thmetho the company woulreceive $100,000 (10,000 × $10) anwoulrepurchase 6,667 shares ($100,000/$15). The shares for the nominator woulbe: 解析考点是luteEPS分母的计算。①当年在外发行的股份数= 1,000,000。②由于option行权价低于股票平均价,我们判断会行权,因此期权行权增加了10,000股股份。③但是公司也拿到融资$100,000,再用这些钱按照平均价回购股票,回购份数=$100,000/$15=6667,分母= 1,000,000+10,000-6667=1,003,333。 10000哪里来的,,题目看不出

2023-01-04 16:25 1 · 回答

NO.PZ2016012101000066 问题如下 Cell Services In(CSI) h1,000,000 average shares outstanng ring all of 2009. ring 2009, CSI also h10,000 options outstanng with exercise prices of $10 each. The average stopriof CSI ring 2009 w$15. For purposes of computing luteearnings per share, how many shares woulusein the nominator? A.1,003,333. B.1,006,667. C.1,010,000. A is correct.With stooptions, the treasury stomethomust use Unr thmetho the company woulreceive $100,000 (10,000 × $10) anwoulrepurchase 6,667 shares ($100,000/$15). The shares for the nominator woulbe: 解析考点是luteEPS分母的计算。①当年在外发行的股份数= 1,000,000。②由于option行权价低于股票平均价,我们判断会行权,因此期权行权增加了10,000股股份。③但是公司也拿到融资$100,000,再用这些钱按照平均价回购股票,回购份数=$100,000/$15=6667,分母= 1,000,000+10,000-6667=1,003,333。 老师好,我这道题虽然做对了,但是关于“option行权价低于股票平均价,我们判断会行权”这个点还不是很理解。上课听老师讲的原因还是有点没明白,为什么低于市场平均价行权但是高于市场平均价就不行权,可以再详细说说吗?

2022-10-25 01:43 2 · 回答

NO.PZ2016012101000066 1,006,667. 1,010,000. A is correct. With stooptions, the treasury stomethomust use Unr thmetho the company woulreceive $100,000 (10,000 × $10) anwoulrepurchase 6,667 shares ($100,000/$15). The shares for the nominator woulbe:  解析考点是luteEPS分母的计算。①当年在外发行的股份数= 1,000,000。②由于option行权价低于股票平均价,我们判断会行权,因此期权行权增加了10,000股股份。③但是公司也拿到融资$100,000,再用这些钱按照平均价回购股票,回购份数=$100,000/$15=6667,分母= 1,000,000+10,000-6667=1,003,333。老师,您好,option被执行后,公司收到钱,这里为什么公司一定要去回购股票?这是固定的么?还是怎么理解或记忆呢谢谢老师

2022-01-17 10:43 1 · 回答