1, with different business scope.
Department Store Trading Co., Ltd. is engaged in management consulting activities and provides consulting services for enterprises and entrepreneurs.
Trading Co., Ltd. is engaged in partial management, cartel agreement organization, mutual fund management or other similar services.
2. Warrants are different from stock options.
When the exercise price of a department store trading company is lower than the average market price of ordinary shares in the current period, its dilution should be considered. Calculate the combination of unified accounts, and the net profit amount remains unchanged as a molecule;
The adjustment item of Trading Co., Ltd. is the increased number of ordinary shares calculated according to the formula specified in Article 10 of this Code, and the time weight should also be considered. If warrants or stock options are issued in the current period, the average market price of common shares shall be calculated from the issue date of warrants or stock options.
3. Convertible corporate bonds are different
For Department Store Trading Co., Ltd., when calculating diluted earnings per share, the adjustment item of numerator is the after-tax impact of interest on convertible corporate bonds that have been recognized as expenses in the current period;
The adjustment item of the trading company limited is the weighted average of the number of shares converted into ordinary shares at the beginning of the current period or the issue date of convertible corporate bonds.
4, the scope is different
The assets of Department Store Trading Co., Ltd. include net profit and earnings per share after deducting non-recurring gains and losses.
The assets of trading co., ltd. include non-operating profits brought by one-time asset transfer or equity transfer.
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