每股摊薄收益（Diluted EPS）与 每股收益（通常指基本每股收益，Basic EPS）是衡量公司盈利能力的核心指标，但两者在计算逻辑、应用场景和对投资者的意义上存在显著差异。核心区别 计算方式对比 一、EPS公式：EPS = （净利润 - 优先股股利）/发行在外的普通股加权平均数 二、Diluted EPS公式：Diluted EPS = （净...
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。...
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/...
Basic and Diluted EPS There are two different types of earnings per share:basicanddiluted. Reporting basic EPS is required because it increases the comparability of earnings between different companies. Diluted EPS is required to reducemoral hazardissues. Without diluted EPS, it would be easier for ...
C. Dilutive securities decrease EPS if they are exercised or converted to common stock. 正确答案:A 分享到: 答案解析: Antidilutive securities increase EPS if exercised or converted to common stock. 统计:共计79人答过,平均正确率84.81% 问题:进入高顿部落发帖帮助...
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...
请问什么时候用diluted EPS,什么时候用basic EPS呢?添加评论 0 0 1 个答案 lynn_品职助教 · 2024年08月20日 嗨,努力学习的PZer你好: 计算完diluted EPS,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,那么就舍弃计算出来的这个...
The company’s diluted EPS is closest to:选项: A.$6.81. B.$6.99. C.$7.19. 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 complex capital...
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 ...
If the exercise price is equal to the weighted average market price, the number of shares issued equals the number of shares repurchased.Therefore, the weighted average number of common shares outstanding is not affected and diluted EPS equals basic EPS. If the exercise price is greater than ...