【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。
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...
When calculating diluted EPS, we always use theif-converted method. The if-converted method assumes that the security is converted into common shares at the beginning of the period unless noted otherwise and that the company did not pay interest or preferred share dividends during the year because...
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/...
Understanding this differentiation in the capital structure is important as it will help us understand basic EPS & diluted EPS. Basic EPS Basic EPS is the same as the EPS. It simply measures the earnings per share without making any type of adjustments. The formula for calculating the basic EP...
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,...
Diluted earnings per share are calculated by subtracting all potential dilution from basic earnings per share. Diluted EPS will always be lower than basic EPS if the business creates a profit, because the profits have to be split among more shares. ...
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...