ABC Company has the following 2022 data: Net Income – P 4,000,000 January 1 outstanding shares – 100,000 Share options, 9,000 pieces, entitling to purchase 1 share for each 1 option for P 120 – 90,000 Average Market price – P 150 Ending market price at year-end – P 200 How much is the diluted earnings per share for the year assuming share options were issued on June 1, 2022 and no exercise of options were made during the year? (round off to the nearest centavo)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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ABC Company has the following 2022 data:

Net Income – P 4,000,000

January 1 outstanding shares – 100,000

Share options, 9,000 pieces, entitling to purchase 1 share for each 1 option for P 120 – 90,000

Average Market price – P 150

Ending market price at year-end – P 200

How much is the diluted earnings per share for the year assuming share options were issued on June 1, 2022 and no exercise of options were made during the year? (round off to the nearest centavo)

 

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