December 31, 2023, Ainsworth, Incorporated had 650 million shares of common stock outstanding. Thirty five million shares of 8%, $100 par value cumulative, nonconvertible preferred stock were sold on January 2, 2024. On April 30, 2024, Ainsworth purchased 50 million shares of its common stock as treasury stock. Twenty million treasury shares were sold on August 31. Ainsworth issued a 4% common stock dividend on June 12, 2024. No cash dividends were declared in 2024. For the year ended December 31, 2024, Ainsworth reported a net loss of $215 million, including an after-tax loss from discontinued operations of $550 million. Required: Compute Ainsworth's net loss per share for the year ended December 31, 2024.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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On December 31, 2023, Ainsworth, Incorporated had 650 million shares of common stock outstanding.

  • Thirty five million shares of 8%, $100 par value cumulative, nonconvertible preferred stock were sold on January 2, 2024.
  • On April 30, 2024, Ainsworth purchased 50 million shares of its common stock as treasury stock.
  • Twenty million treasury shares were sold on August 31.
  • Ainsworth issued a 4% common stock dividend on June 12, 2024.
  • No cash dividends were declared in 2024.
  • For the year ended December 31, 2024, Ainsworth reported a net loss of $215 million, including an after-tax loss from discontinued operations of $550 million.

Required:

  1. Compute Ainsworth's net loss per share for the year ended December 31, 2024.
  2. Compute the per share amount of income or loss from continuing operations for the year ended December 31, 2024.
  3. Prepare an EPS presentation that would be appropriate to appear on Ainsworth's 2024 and 2023 comparative income statements. Assume EPS was reported in 2023 as $0.80, based on net income (no discontinued operations) of $520 million and a weighted-average number of common shares of 650 million.

 

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