Calculating a Leading PIE Ratio (2).

In Example 4 2, we calculated a normalized EPS for Koninklijke Philips (NYSE:PHG) and a PIE based on normalized EPS. In this example, we compute leading PIES for PHG using alternative definitions. Table 4 3 presents PHG’s actual and forecasted EPS, which reflect a severe downturn in its Consumer Electronics division.

TABLE 4 3 Quarterly EPS for PHG (in US Dollars, excluding nonrecurrina items)

31 March

30 June

30 September

31 December

2001

0.08

(0.34)

(0.27)

E0.00

2002

E(0.05)

E0.010

E0.15

E0.03

On 8 November 2001, PHG stock closed at $25.72. PHG’s fiscal year ends on 31 December. As of 8 November 2001, solve the following problems using the information in Table 4 3:

1. Calculate PHG’s leading PIE based on the next four quarters of forecasted EPS.

2. Calculate PHG’s leading PIE based on a fiscal year definition and current fiscal year (2001) forecasted EPS.

3. Calculate PHG’s leading PIE based on a fiscal year definition and next fiscal year (2002) forecasted EPS.