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Buyback scheme

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › Buyback scheme

  • This topic has 2 replies, 2 voices, and was last updated 1 year ago by Iniss.
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    Posts
  • December 8, 2023 at 9:14 am #696374
    Iniss
    Participant
    • Topics: 53
    • Replies: 55
    • ☆☆

    Can you please explain how buyback scheme affect EPS? As I have done some searching and found out that buyback scheme will reduce the number of outstanding shares of the company in the market. However, EPS is calculated on total shares issued. Thus, how can the scheme increase the EPS?

    December 8, 2023 at 6:18 pm #696413
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1511
    • ☆☆☆☆☆

    There are less shares in issue
    THEREFORE
    Earnings of say $5m split between 10 m this is 0.50 EPS
    Then they buy back say 1m shares
    So earnings $5m split between 9 m this is 0.55 EPS

    December 9, 2023 at 4:04 am #696445
    Iniss
    Participant
    • Topics: 53
    • Replies: 55
    • ☆☆

    Okay, got it! Thank you!

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