郑同学2020-02-15 14:24:08
An analyst has gathered the following information about a company: 50,000 common shares outstanding from the beginning of the year. Warrants outstanding all year on 50,000 shares, exercisable at $20 per share. Stock is selling at year-end for $25. The average price of the company’s stock for the year was $15. How many shares should be used in calculating the company’s diluted EPS? A. 16,667. B. 50,000. C. 66,667. 稀释EPS这种题,不太理解,老师,该怎么计算呢?
回答(1)
Sinny2020-02-15 17:46:12
同学你好,这种包含option或者warrant的题目去计算DEPS,应当使用库存股法
分母部分的股票数=原先有的股票数目+由于option增发的数目-回购数目
但是这里由于平均股价小于行权价格,投资者不会行权,因此这个warrant不是dilutive security,因此不会影响DEPS的计算,分母依旧是50000股
具体这一部分计算建议会看基础班关于DEPS计算相关的库存股法这里
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