On 1 January 2022, G plc issued £2 million of 7% convertible loan stock. The holders of this stock may choose to convert the stock to ordinary shares on 1 January 2026, 2027 or 2028. The number of ordinary shares into which the stock will be converted is as follows:

Date of conversion Number of shares issued
1 January 2026 400 shares per £1,000 of stock
1 January 2027 420 shares per £1,000 of stock
1 January 2028 440 shares per £1,000 of stock
The company's profit after tax for the year to 30 September 2023 was £2.2 million. The comparative figure for the year to 30 September 2022 was £2.4 million. The company pays tax at 20%.
On 1 October 2021, the company's issued share capital consisted of 1. 5 million 12% preference shares of £1 each and 5 million ordinary shares of 20p each. On 1 April 2023 the company issued a further 500,000 ordinary shares at full market price. The preference shares are classified as equity in accordance with international standard IAS32. The preference dividend was paid in full in both the year to 30 September 2022 and the year to 30 September 2023.

Required:
(a) Calculate basic EPS and diluted EPS for the year to 30 September 2022.
(b) Calculate basic EPS and diluted EPS for the year to 30 September 2023.