Basic EPS考虑实际股数的变化,所以share issue,rights issue, bonus issue都会纳入考虑。 Diluted EPS要额外考虑预期的股数变化,比如convertible loan和share option,这两类事项发生时,股数尚未变化,而是在未来有可能【可转债会转为股份】或【期权会被行权】,因此Diluted EPS的股数,是预估数。具体计算DEPS的分母时,...
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...
【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。
问问b的basic eps和diluted eps是怎么算的添加评论 0 0 1 个答案 已采纳答案 王园圆_品职助教 · 2024年10月16日 同学你好 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=...
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,...
1. Basic EPS: Basic EPS simply divides net income by the total outstanding shares. However, it doesnt account for potentially dilutive securities, like stock options or convertible debt, which may increase the number of shares. 2. Diluted EPS: ...
There are two different types of earnings per share:basicanddiluted. Reporting basic EPS is required because it increases the comparability of earnings between different companies. Diluted EPS is required to reducemoral hazardissues. Without diluted EPS, it would be easier for the management to misle...
Basic EPS vs Diluted EPS There can be a significant difference between basic and diluted EPS as the former is calculated considering the current total number of outstanding shares. In contrast, the latter is calculated considering convertible securities such as convertible preference shares, warrants, ...
Diluted shares = 263,542 + 10,000 =273,542 在算diluted EPS的时候,如果有convertible bond的话,convertible bond转成的股票是不考虑时间加权的,就视同最初发行的一样。是直接加上convertible bond转股后的股份数。A选项 Diluted EPS > Basic EPS
Analysts will sometimes distinguish between basic and diluted EPS. Basic EPS consists of the company’s net income divided by its outstanding shares. It is the figure most commonly reported in the financial media and is also the simplest definition of EPS. Diluted EPS, on the other hand, will...