学生打印chapter18.pptVIP

Earnings per share; Topic lists and Syllabus reference;Contents;Past exam papers：; Basic EPS; ; ;E.G : earnings; The gross profit was $200,000. Flame Co paid the required preference share dividend and declared an ordinary dividend of 42c per share. Assuming an income tax rate of 30% on the given figures show the trading results and EPS of the company. ;Answer :; ;E.G: weighted average number of shares;Answer :; Bonus issue P385; Right issue P387; Step1: the factor; Step2: The basic EPS (reporting year); Step3: The prior year EPS restated;Past exam papers：;The suspense account contains the corresponding credit entry for the proceeds of a rights issue of shares made on 1 July 2007. The terms of the issue were one share for every four held at 80 cents per share. Llama’s share price immediately before the issue was $1. The issue was fully subscribed.; Step1: the factor;; Step2: The basic EPS (reporting year);Llama – Balance sheet as at 30 September 2007 $’000 $’000 Equity Equity shares of 50 cents each (60,000 + 15,000) 75,000 Share premium 9,000; Diluted earnings per share P389; Calculation of DEPS; Preference dividends on convertible preference shares; Notional extra shares; Convertibles; Example: diluted EPS; Answer: diluted EPS; Decision of dilution;E.G; Answer:;Options and warrants; DEPS; Presentation of EPS; Presentation of EPS;BPP papers：