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来自:CFA > 2022 Level I > Financial Statement Analysis 2023-08-02 22:29
老师,这道题的Basis EPS分母为什么要加上dividend(380000)
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融跃答疑王老师    2023-08-03 09:45

致精进的你:

Basic EPS = Net income − Preferred dividends /Weighted average number of shares outstanding ,分母The weighted average number of shares outstanding is a time weighting of common shares outstanding,如果有回购,要时间加权,如果有 stock dividend or a stock split, 要追溯,the EPS calculation reflects the change retroactively to the beginning of the period.

The real talent is resolute aspirations.
真正的才智是刚毅的志向。