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RyanR · 2024年02月08日

发行新股的收益不用考虑吗

  1. CFA I
  2. FRA

NO.PZ2023081403000023

问题如下：

Q. For 2009, Flamingo Products had net income of USD1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for USD20 per share. The company paid USD200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009?

选项：

A.USD0.80 B.USD0.91 C.USD0.95

解释：

C is correct. The weighted average number of shares outstanding for 2009 is 1,050,000. Basic earnings per share would be USD1,000,000 divided by 1,050,000, or USD0.95.

只有涉及option的时候，才会考虑 如果行权，新得到的现金收益用来回购？


那发新股得这笔收益，是已经包含在net income里了是吗

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王园圆_品职助教 · 2024年02月12日

好的，同学加油

王园圆_品职助教 · 2024年02月08日

同学你好，发行新股，是不可能确认什么收益的哦

发行新股，会计上的处理就是Equity直接增加一笔，同时cash增加一笔，不涉及I/S表的任何科目

发行option收到的现金，是因为员工行权所以才新发的股票，公司此时新发股票不是为了募资。另外发行option行权后收到的也不是现金收益，而就是普通的现金，只不过公司会特别用这个现金来回购股票而已。一般的公司发行股票行为本身就是为了募集资金，所以其他任何情况下新发的股票收到的现金，是不会再拿来回购股票的。

本题没有提及option，convertible bond,可转换优先股，没有提及这些可能会增加公司shares的东西的时候，就是完全不需要考虑的。而且，题目要求的也只是basic EPS而不是diluted EPS，所以有没有这些东西也完全不影响basic EPS的计算


RyanR · 2024年02月12日

谢谢老师 明白了。

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