单选题 An analyst gathered the following information on Roan Mountain Amusement Park:
Sales per share = $9.29
Earnings before interest, taxes, depreciation, and amortization (EBITDA) = 65%
Interest expense per share = $1.26
Depreciation expense per share = $4.12
Marginal tax rate = 43%
Roan Mountain's expected earnings per share is closest to:
A. $0.38. B. $0.22. C. $0.04.

【正确答案】 A

【答案解析】Earnings per share is [ (sales per share) ( EBITDA % ) - depreciation per share - interest per share] [1 -tax rate] = ($9.29×0.65-$4.12-$1.26)×(1-0.43)=$0.3753=$0.38.