As at 30 June 20x2 Wrights Ltd. has 5,000,000 ordinary shares outstanding and profit for the period attributable to ordinary shareholders is MU5,895,000. As at the reporting date, Wrights Ltd. has 250,000 convertible bonds (face value of each bond is MU1) in issue, which may be converted into ordinary shares on the basis of one share for every two bonds. The interest coupon on the bond is 5%, and the tax rate in force is 30%.
What is diluted earnings per share for 30 June 20x2?
A. Diluted earnings per share for 30 June 20x2 is MU1.13 calculated as follows {[MU5,895,000 + MU12,500] ÷ [5,000,000 + 250,000]}
B. Diluted earnings per share for 30 June 20x2 is MU1.12 {[MU5,895,000 + MU12,500 - (MU12,500 x 0.30)] ÷ [5,000,000 + 250,000]}
C. Diluted earnings per share for 30 June 20x2 is MU1.15 {[MU5,895,000 + MU12,500 - (MU12,500 x 0.30)] ÷ [5,000,000 + (250,000 ÷ 2)]}
B. Diluted earnings per share for 30 June 20x2 is MU1.12 ([MU5,895,000 + MU12,500 - (MU12,500 x 0.30)] ÷ [5,000,000 + 250,000]
在计算稀释每股收益时，需要考虑潜在普通股的稀释性，这包括了将可转换债券转换为普通股时的调整。对于Wrights Ltd.的情况，20x2年6月30日的稀释每股收益是通过以下方式计算的：将归属于普通股股东的利润（MU5,895,000万加上因可转换债券利息的税后影响（即MU12,500减去相关税款MU12,500 x 30%的税率），然后除以基本股数5,000,000加上假定转换的潜在普通股股数250,000。
