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...
所有整个公式就变成了 Basic EPS=Net income(net earnings-preferred stock dividend)/weighted average common shares。 头疼了吧,其实真的不是很难。。。说完了Basic EPS, 再看 Diluted EPS。 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...
Diluted EPS = Net income/(Weighted average number of shares outstanding + conversion of Convertible preferred shares)= $50,000/[6,000 + (1,000 × 3)]= $5.56; basic EPS=(50,000-0.2*1000)/6,000=$8.3. The diluted EPS< basic EPS, so diluted EPS=5.56请问什么时候用diluted EPS,什么时候...
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...
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...
A basic EPS equals the company'snet incomeminus preferred dividends, divided by the weighted- average of outstanding common shares. To calculate diluted EPS, include the number of dilutive shares, or the number of shares that would exist if all of a company's existing potential share obligations...
Public companies are required to report both Basic and Diluted Shares, which they use in their calculation ofEarnings Per Share (EPS). Below are an explanation and comparison of Basic EPS vs. Diluted EPS. Basic EPS Basic earnings per share is calculated by taking the total net income from th...
Valuable Corp.’s basic earnings per share (EPS) and diluted EPS for the year are different. Given this information, which of the following statements is least accurate? A. Diluted EPS is less than basic EPS. B. Valuable Corp.'s capital structure may include both options and warrants. C....
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/...
Diluted earnings per share (EPS) $ 3.49 $ 3.39 $ 3.60 Average diluted common shares outstanding 400 400 400 Book value 124.56 116.70 105.98 Tangible book value (TBV) (non-GAAP) 96.98 89.12 78.16 Balance Sheet & Credit Quality Average loans In billions $ 319.6 $ 319.9...