米同學(xué)
2021-07-25 15:42第21章第21題，為什么分子不用減去可轉(zhuǎn)優(yōu)先股的股利？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2021-07-26 16:23
該回答已被題主采納
同學(xué)你好，請(qǐng)上傳具體題目哦
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追問(wèn)
老師你好，我咨詢的都是課本后的課后習(xí)題，課本還是金程的老師發(fā)給我的，如果您這邊沒(méi)有課本，麻煩留個(gè)郵箱，我發(fā)給您。
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追問(wèn)
“For its fiscal year-end, Sublyme Corporation reported net income of $200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of $5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to:
$3.52.
$3.65.
$3.70.
”
摘錄來(lái)自: CFA Institute. “2020 CFA Program Level I Volume 3 Financial Reporting and Analysis。” Apple Books. -
追問(wèn)
還是麻煩您留個(gè)聯(lián)系方式吧，app提問(wèn)本來(lái)就很艱難。課本我可以郵件發(fā)你。這樣溝通效率會(huì)高很多。
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追答
同學(xué)你好，這道題目要求根據(jù)題目給出的信息，計(jì)算S公司的稀釋每股收益
其中NI=200 million，加權(quán)平均股票數(shù)目=50 million
優(yōu)先股股數(shù)=2 million，每股優(yōu)先股發(fā)股利5元，每份優(yōu)先股可以轉(zhuǎn)化為2股普通股
BEPS=（200-2*5）million/50million=3.8
DEPS=（200-2*5+2*5）million/（50+2*2）million=3.7
因此這道題目選擇的是C選項(xiàng)
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