jawaban tugas 4
DESCRIPTION
akmTRANSCRIPT
1. JURNAL1-Mar-11 Treasury Shares 460,000
Cash 1-Jul-11 Cash 2,500,000
Share Capital - Ordinary Share Premium - Ordinary
1-Sep-11 Retained Earnings 2,472,000 Dividend Payable - Preference Dividend Payable - Ordinary Ordinary Share Dividend Distributable Share Premium - Ordinary
Dividend Payable - Preference 500,000 Dividend Payable - Ordinary 340,000 Ordinary Share Dividend Distributable 680,000
Cash Share Capital - Ordinary
2. BASIC EPSDate Number of Shares Restatement
1Jan - 1 Maret 600,000 1.1 1Maret - 1Juli 580,000 1.1 1Juli - 1 Sept 680,000 1.1 1 Sept - 31 Des 748,000 1.0
Basic EPS 1.500.000-500.000 1.435 696,667
3. DILUTED EPS
Dilutive Securities Incremental Net Income
12% Convertible Bonds 96,000 55,000 8% Convertible Bonds 128,000 220,000 Prefence Shares 500,000 275,000 Warrant - 11,440
Dilutive Securities Net Income - Pref Div W A Shares Basic 1,000,000 696,667
Warrant - 11,440.0 1,000,000 708,107
8% Convertible Bonds 128,000 220,000.0 1,128,000 928,107
12% Convertible Bonds 96,000 55,000.0 1,224,000 983,107
Prefence Shares 500,000 275,000.0
Incremental Shares
1,724,000 1,258,107
*Asumsi: harga pasar saham 1 Maret sama dengan harga rata-rata 1/1-1/7 ($23) 460,000
1,000,000 1,500,000
*Asumsi: harga pasar saham 1 September sama dengan harga 1 Oktober ($24) 500,000 *Asumsi: dividen diumumkan dan dibagikan pada tanggal 1 September 340,000 680,000 952,000
840,000 680,000
Fraction Weighted Average 0.16667 110,000 0.33333 212,667 0.16667 124,667 0.33333 249,333
696,667
Rank
1.75 3 0.58 2 1.82 4 0.00 1 *harga yang dipakai adalah harga rata-rata periode warrant outstanding pd tahun berjalan (1/1-1/10)
EPS1.435 BASIC EPS
1.412 dilutive
1.215 dilutive DILUTED EPS
1.245 antidilutive
Per Share Effect
1.370 antidilutive
*Asumsi: harga pasar saham 1 Maret sama dengan harga rata-rata 1/1-1/7 ($23)
*Asumsi: harga pasar saham 1 September sama dengan harga 1 Oktober ($24) *Asumsi: dividen diumumkan dan dibagikan pada tanggal 1 September
*harga yang dipakai adalah harga rata-rata periode warrant outstanding pd tahun berjalan (1/1-1/10)
