| ִ,EPS,ֽļ,ִ
ִ ֽ ִ ȸ簡 մϴ. δ EPS ǥϸ Earnings Per Share ظԴϴ. ѱ۷δ '--' нϴ.ִ ϴ Ʒ ϴ.
ִ = / ֽļ
(, ֽļ ˴ϴ)
ִ Ϸ,
ִ = ( - 켱ֹ) / ֽļ
(, Ϳ 켱 ݾ * ֽļ ˴ϴ)
Q : ִ Ͻÿ.
= 50
켱 = 2
ֽļ = 2400
A : ִ = (50-2) / 2400 = 200
ǻ Ʈ ִ(Diluted EPS)̶ ϴ ֽϴ. ̴ ȸ翡 ȯä μǺλä ߿ ֽ ȯ ߰ ֽļ Դϴ.
< ڸƮ>
ִ ܼ ֽļ Դϴ. Ե ں ʽϴ.
ִ , Ե ں ȿ ȸ縦 濵ߴٰ ֽϴ. ó ִ ٸ 繫ǥ ؼ Ǵϰ ؾ մϴ.
* ֽļ (Weighted Average Number of Share Outstanding) = ȸ迬 ֽļ ϴ ڳ ֽļ ֽļ մϴ. 6 ֽļ 100ֿµ, 6 120ֿٰ Ѵٸ, ֽļ 0.5 X 100 + 0.5 X 120 = 110ְ ˴ϴ. (0.5 6/12 ̸, Ϻ (ֽļ شϼ/365) ؼ ֽļ ϸ ˴ϴ)
<>ѱڱ(KIERI)
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