当公司有复杂的资金结构的时候,它的报告中一定要有 Basic EPS 和 Diluted EPS。当公司没有任何convertible securities时候, Basic EPS= Diluted EPS,如果反之,那么一定算错了。 备注: 1. Alternative accounting methods may be employed. Both required changes by FASB or IAS and voluntary changes can changes E...
【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。
EPS,全称是(Earning PerShare),EPS分为两种,一种是基本EPS(Basic EPS——一般大家常见到的都是这个),另一种是稀释后EPS(Diluted EPS——给分析师用的)。具体我们可以通过炒股软件的F10中财务分析里的每股指标看到:1. 基本EPS(BasicEPS) 基本EPS的计算公式是 其中大家可以看到,基本EPS主要是受到两个因素影响的,...
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...
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/...
每股净收益分为两块,一块叫做基本每股净收益(basic EPS ),一块叫做稀释之后的每股净收益(Diluted EPS),二者之间的不同是由于上市企业资本结构不不同导致的,做了解即可。 重点一:基本每股净收益的计算 Basic EPS的计算公式如下: NI=Net Income DIV preferred stock=Dividends of preferred stock ...
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,...
B. small firms report basic EPS but large firms(over $100 million in sales) must report diluted EPS. 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 th...
Basic vs Diluted EPS – Why It’s Important? For investors and analysts, it is very important to understand the difference between the two. If you pick the wrong EPS figure, you may end with a misleading PE (price to earnings ratio), dividend-adjusted PEG ratio, PEG ratio, etc. Calculat...
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...