In calculating the numerator for diluted Earnings Per Share, the interest on convertible debt is: A. added to earnings available to common shareholders after an adjustment for taxes. B. subtracted from earnings available to common shareholders after an adjustment for taxes. C. added to earnings av...
C. added to earnings available to common shareholders. 正确答案:A 分享到: 答案解析: Formula = Diluted EPS = [(Net income − Preferred dividends) + Convertible preferred dividends + (Convertible debt interest)(1 − t)] / [(Weighted average shares) + (Shares from conversion of conv. ...
In calculating the numerator for diluted Earnings Per Share, the dividends on convertible preferred stock are:() A. subtracted from earnings available to common shareholders without an adjustment for taxes. B. added to earnings available to common shareholders with an adjustment for taxes. C...
Here is the formula for EPS: EPS=$18.232 billion −$1.614 billion 10.196 billion =$16.618 billion 10.196 billion =$1.63EPS=10.196 billion $18.232 billion −$1.614 billion EPS=10.196 billion $16.618 billion EPS=$1.63 Diluted EPS, which accounts for the impact of convertible ...
The diluted earnings per share is then calculated by adding the total weighted-average common shares outstanding to the weighted-average shares of all potentially dilutive securities. Ian Co. has 10,000 incentive stock options with an exercise price of $30. If the treasury stock method is used ...
Here is the formula for EPS: EPS=$18.232 billion −$1.614 billion 10.196 billion =$16.618 billion 10.196 billion =$1.63EPS=10.196 billion $18.232 billion −$1.614 billion EPS=10.196 billion $16.618 billion EPS=$1.63 Diluted EPS, which accounts for the impact of convertible ...
Diluted EPS includes the shares of warrants or convertibles outstanding in the outstanding shares number. Calculating earnings per share: Earnings per share (basic formula): (Profit – Preferred Dividends) ÷ (Weighted Average Common Shares)
Aqua Co has correctly calculated its basic earnings per share (EPS) for the current year.Which of the following items need to be additionally considered when calculating the diluted EPS of Aqua Co for the year? (i)A1 for 5 rights issue of equity shares during the year at2.00 (ii)The iss...