The net income attributable to the ordinary shareholders of Frobisher plc is as follows: For many years,

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The net income attributable to the ordinary shareholders of Frobisher plc is as follows: 

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For many years, the entity’s issued share capital consisted of 9 million ordinary shares. However, on 1 April 2009, the company made a 1 for 4 rights issue at EUR 1 per share. The market value of the entity’s shares just before this rights issue was EUR 2 per share. 

(a) Calculate EPS for the year ended 31 December 2009. 

(b) Calculate restated EPS for the year ended 31 December 2008.

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