【第115课】Basic EPS and Diluted EPS是特许金融分析师 CFA一级强化班 (四)Financial Reporting and Analysis (财务报告和分析)的第11集视频,该合集共计37集,视频收藏或关注UP主,及时了解更多相关视频内容。
What were the Basic and Diluted EPS for the year Basic EPS Diluted EPS()①A. 4.12 2.95 ②B. 4.12 3.06 ③C. 3.97 3.06 A. ① B. ② C. ③ 相关知识点: 试题来源: 解析 B Basic EPS = Net income preferred dividends/Wt Average shares of common = ( 200000 35045)/40045 = 164955/...
Diluted EPS 是Basic EPS的一种延伸,上市公司可以发行convertibles bond(可转换债券), warrants(期权)等东东,而这些最终都会变成股票,进而会影响公司的EPS。 一般来说Convertible securities 会包括 outstanding convertible preferred shares, convertible debentures, stock options (是给员工的一种option) and warrants。...
The diluted EPS (earnings per share) is closest to: 选项: A.$2.91. B.$2.93. C.$3.08. 解释:Solution Analyzing Income Statements • describe how earnings per share is calculated and calculate and interpret a company’s basic and diluted earnings per share for companies with simple and com...
When calculating for diluted EPS, we must always consider and identify all potential ordinary shares. A potential ordinary share describes any financial instrument that can lead to one or more common shares in the future. Thus, a potentially dilutive share is one that decreases EPS because the de...
What were the basic and diluted EPS for the year?A. B. C. $3.97 $3.06正确答案:A 分享到: 答案解析: Basic EPS = Net income − preferred dividends / Wt Average shares of common = ($200,000 − $35,045) / 40,045 = 164,955/40,045 = $4.12 Diluted EPS: (100 bonds)(33 ...
C. diluted EPS includes the potential effects of convertible securities while basic EPS does not. 相关知识点: 试题来源: 解析 C The primary difference between basic EPS and diluted EPS is that diluted EPS includes the potential effects of convertible securities while basic EPS does not.反馈...
Which of the following statements regarding basic and diluted earnings per share (EPS) is most accurate? A. Diluted EPS does not include antidilutive securities in its computation. B. To calculate diluted EPS, use net income less preferred dividends in the numerator. C. If diluted EPS is less...
这里basic eps是1.92,diluted eps是1.96,为什么最后选1.92呢?添加评论 0 0 1 个答案 已采纳答案Kiko_品职助教 · 2022年02月09日 嗨,爱思考的PZer你好: 计算完diluted EPS,必须要跟basic EPS比较,比basic小才是dilutive的,否则是anti-dilutive,就不是diluted EPS了。 如果计算出来的diluted EPS大于basic,...
Basic EPS vs. Diluted Earnings: Analyzing Income StatementsIt's important to know the difference between basic EPS and diluted EPS when analyzing a business's income statement. This is especially important for investors, as using the wrong EPS figure can lead to incorrect information — such as ...