1個(gè)回答
Irene助教
2017-04-25 15:44
該回答已被題主采納
本題考察EPS計(jì)算,記得shares要weighted。
題干中說1.1.2009有1,000,000shares, 同年7.1新發(fā)行100,000shares。新發(fā)行的shares在weight的時(shí)候,只考慮下半年。所以
number of shares outstanding=1,000,000*12/12+100,000*6/12=1,050,000shares
Basic EPS=NI/(numberr of shares outstanding)=1,000,000/1,050,000=0.95
