问题已解决
老師麻煩您看一下我的數(shù)對(duì)嗎?
FAILED
FAILED
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親,存在優(yōu)先股的情況下,普通股每股收益
=歸屬于普通股股東的凈利潤(rùn)/普通股股數(shù)
在你公式基礎(chǔ)上,減去優(yōu)先股(稅后)
((D2-B2*B3*B4)*(1-D3)-40000)/B1
2024 05/14 19:13
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2024 05/14 19:33
老師,麻煩您看一下我這個(gè)公式輸?shù)膶?duì)嗎?
FAILED
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2024 05/14 19:48
老師,麻煩您看一下這樣我的數(shù),對(duì)嗎?
FAILED
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2024 05/14 19:59
財(cái)務(wù)杠桿系數(shù)
=息稅前利潤(rùn)/(息稅前利潤(rùn)-稅前利息費(fèi)用-稅前優(yōu)先股股利)
=D2/((D2-B2*B3*B4)-D1)
親,少了除數(shù)的括號(hào)
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2024 05/14 20:02
親,忽略上面的,優(yōu)先股股利需要轉(zhuǎn)化為稅前的
財(cái)務(wù)杠桿系數(shù)
=息稅前利潤(rùn)/(息稅前利潤(rùn)-稅前利息費(fèi)用-稅前優(yōu)先股股利)
=D2/(D2-B2*B3*B4-D1/(1-D3))
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2024 05/14 20:04
老師這個(gè)得數(shù)算出來(lái)還是1.5
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2024 05/14 20:04
我看成上面的這個(gè)了
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2024 05/14 20:08
親,你用最后發(fā)的公式計(jì)算,是1.55吧
60600000/(600000-5000000*40%*8%-40000/(1-25%))=1.55
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2024 05/14 20:09
是的,就是1.55
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2024 05/14 20:09
我剛才算的一直就等于1.5
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2024 05/14 20:10
謝謝老師,您辛苦了,麻煩了
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2024 05/14 20:10
優(yōu)先股股息40000是稅后的,需要轉(zhuǎn)化為稅前440000/(1-25%)=53333.33
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2024 05/14 20:11
不客氣,祝親學(xué)習(xí)工作愉快
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2024 05/14 20:12
好的謝謝老師明白了。
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2024 05/14 20:12
普通股每股收益那里也沒(méi)問(wèn)題了吧
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2024 05/14 20:13
沒(méi)有了謝謝老師
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2024 05/14 20:15
嗯嗯那就好,不客氣
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