弱智求助：请问为什么这道题的DEPS算法中，分子不用减去Preferred Stock Dividend Paid呀？


For its fscal year-end, Sublyme Corporation reported net income of $200 m lion and a weighted average of 50,000,000 common shares outstanding. Tere are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of $5. Each preferred share is convertible into two shares of the common stock. Te diluted EPS is closest to:

A $3.52.

B $3.65.

C $3.70.

答案：
Diluted EPS = (Net income)/(Weighted average number of shares out-

standing + New common shares that would have been issued at conversion) = $200,000,000/[50,000,000 + (2,000,000 × 2)] = $3.70