Effect of adding two per share quantities

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Discussion Overview

The discussion centers around the calculation of cash flow per share for two companies and the appropriate method for combining these figures. Participants explore the implications of averaging and the conditions under which such calculations are valid, touching on concepts of weighted averages and the importance of shared denominators.

Discussion Character

  • Technical explanation
  • Conceptual clarification
  • Debate/contested

Main Points Raised

  • One participant expresses difficulty reconciling cash flow per share calculations for two companies, suggesting a potential error in their approach.
  • Another participant points out that adding averages is only sensible if they are averaged over the same denominator, indicating that without knowing the total number of shares, the "per share" information is not useful.
  • A participant acknowledges the feedback and proposes that calculating total cash flows first before deriving per share amounts might resolve the issue.
  • Clarification is provided regarding the phrase "averaged over the same thing," explaining that it refers to having the same denominator in the average calculations.
  • An example is given to illustrate how different numbers of shares can affect the combined average cash flow, emphasizing the concept of a weighted average.

Areas of Agreement / Disagreement

Participants generally agree on the importance of using the same denominator when averaging cash flows per share, but there is no consensus on the best approach to reconcile the initial calculation error.

Contextual Notes

Limitations include the lack of specific details regarding the total number of shares for each company, which is crucial for accurate calculations. The discussion also highlights the need for clarity in definitions when discussing averages.

Who May Find This Useful

This discussion may be useful for individuals involved in financial analysis, particularly those interested in understanding the implications of averaging financial metrics across different entities.

musicgold
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Hi,

Please see the attached document.
In a simple calculation, I am trying to add the cash flow per share of two companies. I think I am doing something wrong as I am not able to reconcile the results of this calculation to the actual results. Can you please take a look?

Thanks,

MG.
 

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"Per shares" is an average, the total cash flow divided by the number of shares. In general adding two averages is only sensible if they are averaged over the same thing. Without knowing the total number of shares in each case, addin "per share" information does not give you any useful quantity.
 
HallsofIvy,

Thanks a lot. That is a great catch. So my mechanics was right but the logic was wrong.

1. I think I can get rid of that problem by adding gross amounts first and then calculating the per share amount. Is that correct?

2.
In general adding two averages is only sensible if they are averaged over the same thing
I understand what you mean here. The same problem occurs when we try to calculate the average of speed by simply averaging two speeds.
However I don't really understand what you mean by "over the same thing". Do you mean to say that both average calculations should have the same denominator? Can you give an example?
 
By "averaged over the same thing", I mean with the same denominator.

Suppose company A "per share cash flow" is $5 per share and company B's is $7 per share. IF they are both based on, say, n shares, that is saying that company A's total cash flow was 5n dollars and B's is 7n dollars. They have a total of 5n+ 7n= 12n cash flow based on 2n dollars- the average is 12n/2n= 6 which is the average of 5 and 7.

But suppose A's is based on 1000 shares while B's is based on 2000 shares. Then A's total cash flow is $5000 and B's is $14000 for a total of $19000 based on 3000 shares- the average cash flow of both together is 19000/3000= 6.333, closer to B since B has the larger number of shares and carries more "weight" in the calculation.

(That is, in fact, a "weighted" average.)
 
HallsofIvy,

Thanks a lot.
 

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