但是由于 convertible securities 的exercise 并不一定在到期时就执行,基本的EPS很难去计算,所有才有了这个 diluted EPS。 简单的说就是把这个期间(一般是一年或者季报的报告季度区间)中,如果所有应该变的covertible securities都行权,那么公司的EPS——称之为 Diluted EPS。 其实它是一个公司最坏情况下(就是所有的...
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/...
1. 首先算basic EPS,其中A优先股是不可转换的,所以会导致分子NI必须减去A的优先股分红 =4*12000 =48,000 B可转换,计算basic的时候也先默认需要考虑优先股分红 = 7.5*30000=225,000 所以basic EPS 的分子NI= 1,000,000-48,000-225,000 = 727,000 分母= 普通股股份数=250,000 所以basic EPS = 727,00...
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,那么就舍弃计算出来的这个数字,diluted EPS跟basic EPS一样。 -...
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 misleading PEG, ...
Step 3: Apply the Basic EPS formula Download CFI’s Free Earnings Per Share (EPS) Template Enter your name and email in the form below and download our free Earnings Per Share template now! Calculating Diluted EPS When calculating diluted EPS, we must always consider and identify all potential...
Both Basic EPS and Diluted EPS are important profitability measures that help in the analysis of the companies. To learn about the difference between basic vs diluted EPS to analyze the income statement correctly, it is important that you have knowledge about different types of capital structures ...
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 ...
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...
1. 基本每股净收益(Basic EPS)的计算 ; 2 区分稀释证券和反稀释证券; 3 .稀释每股净收益(Diluted EPS)的计算。 首先我们来看一下EPS的定义,每股净收益是上市公司最重要的企业盈利能力指标,这是一个比率,作为投资人来说,你买的每单位股票的这个公司为你创造的盈利能力,这个就是每股净收益,这个是每年度都会披露...