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【正文】 policy 3. Changes in accounting policy reducing retained earnings increasing retained earnings 4. Cash dividends and share dividends Statement presentation and analysis ? Equity section of a pany’s statement of financial position includes: –Share capital: contributed equity (paid and any outstanding amounts) –Retained profits: prior profits kept within pany and not distributed as dividends –Reserves: changes in equity not created through transactions with owners PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 27 LO3 Statement presentation and analysis continued Presentation PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 28 Consolidated Notes 2020 2020 Equity $’000 $’000 Contributed equity 23 23 004 22 654 Reserves 24(a) (1 062) (505) Retained earnings 24(b) 9 109 7 223 Total equity 34 968 34 372 ROSS HUMAN DIRECTIONS LTD Balance Sheets (extract) As at 30 June 2020 Statement presentation and analysis continued Analysis ? Profitability is measured by return on ordinary shareholders equity ? It shows how many dollars of profit were earned for each dollar invested by ordinary shareholders ? Formula: PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 29 = Return on ordinary shareholders’ equity 247。 2020 John Wiley amp。 PR Ratio ? EPS is different from PE ratio (priceearnings) ? Investors often attempt to link EPS to market price per share. ( to be discussed later) 36 PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 37 Suggested questions to ensure your lecture understanding Chapter 15: Questions 3, 5, 8, 13, 15, 17,18 , , , , , , , , , Earnings Per Share Basic EPS = Ine Available to Common Shareholders WeightedAverage Common Shares Outstanding Ine Available to Common Shareholders Net Ine ? Preferred Stock Dividends = Matrix, Inc. reports ine of $128,387. Matrix has 1,000 shares of $100 par value, 8%, cumulative preferred stock outstanding. D a t e D e s c r i p t i o nS h a r e s O u t s t a n d i n g1 / 1 B a l a n c e 1 0 0 , 0 0 0 4 / 1 I s s u e d 2 5 , 0 0 0 9 / 1 P u r c h a s e ( 3 , 0 0 0 ) 1 0 / 1 I s s u e d 1 0 , 0 0 0 WeightedAverage Shares D a t e D e s c r i pt i onS ha r e s O ut s t a nd i ngM on t hs O ut s t a nd i ngW e i gh t e d S ha r e s1 / 1 B a l a nc e 1 0 0 , 0 0 0 1 2 / 1 2 1 0 0 , 0 0 0 4 / 1 I s s ue d 2 5 , 0 0 0 9 / 1 2 1 8 , 7 5 0 9 / 1 Tr e a s ur y ( 3 , 0 0 0 ) 4 / 1 2 ( 1 , 0 0 0 ) 1 0 / 1 I s s ue d 1 0 , 0 0 0 3 / 1 2 2 , 5 0 0 W e i gh t e d a v e r a ge s ha r e s ou t s t a nd i ng 1 2 0 , 2 5 0 P r e f e r r e d s ha r e s 1 , 0 0 0 P a r v a l ue pe r s ha r e 100$ Tot a l pa r v a l ue 1 0 0 , 0 0 0$ D i v i de nd r a t e 8%P r e f e r r e d di v i de nd 8 , 0 0 0$ Basic EPS = $ (rounded) = $128,387 ? $8,000 120,250
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