Problem based on the convertible preferred stock


EPS; convertible preferred stock; convertible bonds; order of entry

Response to the following problem:

Information from the financial statements of Henderson-Niles Industries included the following at December 31, 2016:

Common shares outstanding throughout the year                                                     100 million

Convertible preferred shares (convertible into 32 million shares of common)                  60 million

Convertible 10% bonds (convertible into 13.5 motion shares of common)                   $900 million

Henderson-Niles' net income for the year ended December 31, 2016, is $520 million. The income tax rate is 40%. Henderson-Niles paid dividends of $2 per share on its preferred stock during 2016.

Required:

Compute basic and diluted earnings per share for the year ended December 31, 2016.

 

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Financial Accounting: Problem based on the convertible preferred stock
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