Advertisements
Advertisements
प्रश्न
Calculate the earning per share and price earning ratio from the following data:
| ₹ | |
| Equity Share Capital (₹ 10 per share) | 2,00,000 |
| 10% Preference Share Capital (₹ 100 each) | 1,50,000 |
| Net Profit after deduction of tax | 95,000 |
| Market Price of Equity Share | 64 |
संख्यात्मक
Advertisements
उत्तर
| Particulars | ₹ |
| Net Profit after Tax | 95,000 |
| Less: Preference Dividend (10% of ₹ 1,50,000) | 15,000 |
| Profit available to Equity Shareholders | 80,000 |
Equity Share Capital (₹ 10 per share) = ₹ 2,00,000
Number of Equity Shares = `(₹ 2,00,000)/(10)`
= ₹ 20,000 shares
Earning Per Share (E.P.S.) = `"Net Profit after Tax and Preference Dividend"/"Number of Equity Shares"`
= `(₹ 80,000)/(₹ 20,000)`
= ₹ 4
Price Earning (P.E.) Ratio = `"Market Price of the Equity Share"/"Earning Per Share"`
= `64/4`
= 16 Times
shaalaa.com
या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
