关于basic EPS和dividend payout ratio的问题

blairwang

For 2015, FSA Co. had net income of $1,670,000.

At 01 January 2015, there were 60,000 shares outstanding.


On 01 October 2015, the company issued 20,000 new shares for $12 per share.


The company paid $160,000 in dividends to common shareholders on the last day of 2015.


What was FSA Co.’s basic earnings per share for 2015?


And what was the dividend payout ratio?

怎么做怎么感觉不对 有大神知道怎么做吗？

lo123ufo911

Basic EPS = NI/average no. of shares outstanding.
NI = 1,670k
Shares outstanding = 60k+20*3/12(as the 20k shares were issue on 10/1/2015 - 3months outstanding ) = 65k
Basic EPS = 1670k/65k=25.69

Dividend payout ratio = dividend/NI = 160k/1670k = 9.58%

Hope this helps.

mrcon

主要是算加权平均outstanding shares