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紫同学2018-12-06 08:54:46

26. For its fiscal year-end, Sublyme Corporation reported net income of $200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of $5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to: A. $3.52. B. $3.65. C. $3.70. 麻烦老师讲解,带一下计算过程。想了解一下,此题为何没有减去可转换优先股股利?

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Yan2018-12-06 09:38:29

同学你好,计算EPS我们看到的是普通股的每股收益,所以分子的NI要扣掉优先股股利。题目把可转换优先股转成普通股,那么转换后就不需要再支付优先股股利了。具体计算如下图

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