Principles of Financial Accounting · 免费预览
作为业绩衡量指标的每股收益
每股收益用归属于普通股股东的净利润除以流通在外普通股的加权平均股数，其结果将整张利润表压缩为市场所引用的单一每股数字。
1. The formula and its inputs
The formula and its inputs
2. A worked calculation
A worked calculation
3. Why EPS dominates
Why EPS dominates
4. Reading EPS responsibly
Reading EPS responsibly
5. Numerator definition
What belongs in the numerator of basic EPS?
6. Weighting logic
Why is the EPS denominator weighted by time?
7. Basic EPS computation
Net income is 500,000 dollars, preferred dividends are 30,000 dollars, and weighted average shares are 220,000. Compute basic EPS rounded to two decimals.
8. Dilution purpose
What does diluted EPS add to the picture?
9. EPS available earnings
Net income is 500,000 dollars and preferred dividends are 30,000 dollars. Compute earnings available to common shareholders in dollars, number only.
10. Year-end share weighting
A firm has 200,000 shares for the first six months and 240,000 for the second six months. Compute weighted average shares. Number only.