An analyst gathered the following information about Weston Chemical's stock:
Estimated sales per share = $12.19
Earnings before interest, taxes, depreciation, and amortization (EBITDA) = 73%
Interest expense per share = $2.07
Depreciation expense per share = $6.21
The tax rate =35%
Weston's estimated Earnings per Share (EPS) is closest to
A. $0.40.
B. $2.54.
C. $3.11.
参考答案:A
解析:Estimate earnings per share (EPS) as: [(sales per share) (EBITDA %) - depreciation per share - interest per share] [1 - tax rate ] = ($12.19×0.73-$6.21-$2.07)×(1-0.35)=$0.4022=$0.40.