hard · Investment Banking rx-dcm-ecm

A company has $300 million of convertible preferred stock with a 5.00 dividend per share and a conversion price of $20.00.

If the current stock price is $25.00, what is the adjustment to the Diluted EPS numerator?

  1. Subtract the preferred dividends paid from Net Income to fund the increased common share count.
  2. Add back the after-tax portion of the coupon interest expense associated with the convertible preferred stock.
  3. No adjustment to the numerator is needed, since preferred stock is classified entirely within shareholders' equity.
  4. Add back the preferred dividends that were previously subtracted to reach Net Income attributable to common.

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