chapter 23 - EPS (earnings per share)

The exercise was created 2024-09-18 by Makizon. Question count: 6.

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  • A company has 100 000 outstanding shares at the end of year 20x1 and 50 000 potential shares at the end of year 20x3 via 50 000 share options at a share price of 30SEK. The average share price on the market in 20x1 for the company is 50SEK. What is the number of shares used in the diluted EPS for 20x1? 120 000
  • If a company has 1000 shares Jan 1 and dec 31 year 20x0 and issues 500 bonus shares June 30 year 20x1 and consequently has 1500 shares dec 31 year 20x1 - what is the weighted average number of shares in the EPS calculation for year 20x0 and 20x1? 1500 for both years
  • If the company presents discontinued operations, how does it affect the calculation? Two EPS must be calculated, including and excluding discontinued operations
  • How is basic EPS calculated? The profit/loss divided by the average number of shares
  • How is the EPS calculation affected by non-controlling interests? Non-controlling interest is deducted from profit/loss
  • If a company has 1000 shares Jan 1 year 20x1 and issues 500 shares June 30 and consequently has 1500 shares dec 31 year 20x1 - what is the weighted average number of shares year 20x1? 1250

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