Earnings Per Share Calcs

Question 1

How do we work out BEPS if the straightforward method?

Answer 1

PAT/Ordinary Shares

Question 2

What do we do in BEPS if there are irredeemable preference dividends?

Answer 2

PAT-(pref div=% x pref divs x £)/wa no ordinary shares

Question 3

What do we do if the number of shares changes during the period

Answer 3

Date n/12 x Actual number shares = total

When they add new issues add those to the initial shares

Times by the number of months in the period the amount covers

Question 4

In a bonus issue how do we work out the number of new shares issued

Answer 4

(Initial issue of shares/bonus shares offered) x new total number of shares

Question 5

How do we work out the comparative
What is the inverted bf

Answer 5

Last year eps x inverted bf
Original owned shares/total new shares

Question 6

How do we work out TERP

Answer 6

For every X shares x quoted cum rights
Get an extra X shares x shares held at price

Gives total shares and told cost

Share the total cost by the total shares