177***712018-06-23 19:25:15

First, calculate basic EPS =$125,000/100,000 = $1.25. Next, check if the convertible bonds are dilutive: numerator impact = (1,000 x 1,000 x 0.07) x (1 — 0.4) = $42,000 . denominator impact = (1,000 x 25) = 25,000 shares. per share impact= $42,000/25,000 shares =$1.68. Since $1.68 is greater than the basic EPS of $1.25, the bonds are antidilutive. Thus, diluted EPS = basic EPS = $1.25. 这里的diluted EPS算的不对吧，应该是1.336吧