Profit after tax attributable to equity shares on March 31, 2010 is ₹18,00,000 and on March 31, 2011 is ₹60,00,000. The number of shares outstanding on March 31, 2010 was 40,00,000. On October 1, 2010, the company issued bonus shares in the ration of 2:1 by capitalization of profits. Calculate basic EPS on March 31, 2010 as well as adjusted EPS on this date and basic EPS on March 31, 2011.