LATIHAN SOAL EPS

1. Berikut adalah data terkait PT. Xabiru pada tahun 2019:

Net Income Rp 7.000.000.000

30.000 lembar saham preference, 5%, Par Rp 150.000.000
@ Rp 5.000
Saham ordinary par @ Rp 5.000:
1 Januari, jumlah saham yang beredar 450.000 lembar saham
1 Mei, penerbitan saham untuk 150.000 lembar saham
memperoleh uang tunai
1 Juli, penerbitan saham untuk memperoleh
60.000 lembar
mesin
saham

1 Agustus, perolehan kembali treasury share 30.000 lembar saham

1 September, penerbitan saham untuk 120.000 lembar saham

memperoleh truk
1 November, share split up 5 untuk 1
Lembar
1 Desember, pembagian share dividend
sebesar 40%

Instruksi: Hitunglah Earnings Per Share PT. XABIRU!

1. The information below pertains to Honestas Company for 2017:

1. Net income for the year $5,000,000

2. 7% convertible bonds issued at par ($500 per bond).
Each bond is convertible into 12 shares of ordinary shares.
The liability component of the bond is $1,500,000 based on
 a market rate of 5% $1,500,000
1. 8% convertible, cumulative preference shares, $250 par value.
Each share is convertible into 4 shares of ordinary shares $20,000,000
2. Ordinary shares, $14 par value $14,000,000
3. Tax rate for 2017 30%
4. Average market price of ordinary shares $15 per share
There were no changes during 2017 in the number of ordinary shares, preference shares, or
convertible bonds outstanding. There are no treasury shares. The company also has
ordinary share options (granted in a prior year) to purchase 75,000 ordinary shares at $10
per share.
Instructions:
1. Compute basic earnings per share for 2017
2. Compute diluted earnings per share for 2017

1. SOAL UNTUK DIKERJAKAN.

Theo Corporation is the leading brick manufacturer due to its innovation in food and
beverage industry. On January 1, 2018, Beatrice Corp. had 1.250.000 ordinary shares
outstanding. During 2018, it had the following transactions that affected the ordinary share
account as stated below.

March 1 issued 250.000 shares

April 1 issued 10% share dividend
May 1 acquired 235.000 treasury shares
July 1 issued 2 for 1 share split
October 1 reissued 170.000 treasury shares

Instructions:
1. Determine the weighted average number of shares as of Dec 31, 2018

2. Assume that Beatrice Corp. earned net income of $ 8.000.000.000 during 2017. In
addition, it had 150.000 shares of 8%, $200 par non-convertible, non-cumulative
preference shares outstanding for the entire year. Because of liquidity considerations,
however, the company did not declare and pay a preference dividend in 2018.
Compute earnings per share for 2018, using the weighted average number of shares
determined in part (a)
3. Assume the same facts as in part (b), except that the preference shares were
cumulative. Compute earning per share for 2018.