On January 1, 2022, Bailey Industries had shares outstanding as follows.

6% cumulative preference shares, €100 par value, issued and outstanding 10,000 shares	€1,000,000
Ordinary shares €10 par value, issued and outstanding 200,000 shares	2,000,000

To acquire the net assets of three smaller companies, Bailey authorized the issuance of an additional 170,000 ordinary shares. The acquisitions took place as shown below.

Date of Acquisition	Shares Issued
Company A: April 1, 2022	60,000
Company B: July 1, 2022	80,000
Company C: October 1, 2022	30,000

On May 14, 2022, Bailey realized a €90,000 (before taxes) gain from discontinued operations. On December 31, 2022, Bailey recorded net income of €300,000 before tax and exclusive of the gain.

Instructions

Assuming a 40% tax rate, compute the earnings per share data that should appear on the financial statements of Bailey Industries as of December 31, 2022.