单选题 An analyst gathered the following information about Weston Chemical's stock: Estimated sales per share=$12.19 Earnings before interest, taxes, depreciation, and amortization (EBITDA)=73% Interest expense per share=$ 2.07 Depreciation expense per share=$ 6.21 The tax rate=35% Weston's estimated Earnings per Share (EPS) is closest to:

A、

A. $0.40.
B、

B. $2.54.
C、

C. $3.11.

【正确答案】 A

【答案解析】Estimate earnings per share (EPS) as: [(sales per share)(EBITDA %)-depreciation per share-interest per share] [1-tax rate]=($12.19×0.73-$6.21-$2.07)(1-0.35)=$0.4022=$0.40.