Accountancy, asked by ashg201998, 11 months ago

Profit before taxes - Rs. 50 lacs
Dividend declared per share - Rs 2
Price of the share prevalent on stock exchange-Rs 200
Applicable tax rate - 35%
Share capital of company 5 lakhs shares of Rs. 10 each
Calculate:
Earring per share
Dividend pay out ratio
Price earning ratio

Answers

Answered by albelicat
1

Earning per share  = $6.5

Dividend pay out ratio  = 30.77%

Price earning ratio = 30.77

Explanation:

The computations are shown below:

1. Earning per share

=  {Net income × (1 - applicable tax rate)}  ÷ (Number of shares)

= {($50 lakhs × (1 - 0.35)} ÷ (5 lakhs shares)

= ($32.5 lakhs) ÷ (5 lakhs shares)

= $6.5

2. Dividend payout ratio

= Dividend ÷ earning per share

= $2 ÷ $6.5

= 30.77%

3. Price earning ratio

= Market price per share ÷ earning per share

= $200 ÷ $6.5

= 30.77

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