Ehrlich Corporation earned $360,000 during a period when it had an average of 100,000 shares of common stock outstanding. The common stock sold at an average market price of $15 per share during the period. Also outstanding were 15,000 warrants that could be exercised to purchase one share of common stock for $10 for each warrant exercised. Instructions a.   Are the warrants dilutive? b.   Compute basic earnings per share. c.   Compute diluted earnings per share.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Ehrlich Corporation earned $360,000 during a period when it had an average of 100,000 shares of common stock outstanding. The common stock sold at an average market price of $15 per share during the period. Also outstanding were 15,000 warrants that could be exercised to purchase one share of common stock for $10 for each warrant exercised.
Instructions

a.   Are the warrants dilutive?

b.   Compute basic earnings per share.

c.   Compute diluted earnings per share.

Expert Solution
Step 1

Introduction:-

The following formula used as follows under:-

Basic earnings per share

= (Net income - preferred dividend) / No. of common stock outstanding

Diluted earnings per share

= Net income / (No. of common stock outstanding + Incremental shares)

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