Beano plc STATEMENT OF PROFIT OR Loss AND OTHER COMPREHENSIVE INCOME for the year ended 31 December 2017

Additional Information 1. At 1 January 2017 and 31 December 2017 the company had in issue:
¢ 2,000,000 ordinary shares of 50 cent each; and * 1,000,000 10% preference shares of €1 each.
2. During the year ended 31 December 2017, Beano plc paid the following dividends:

Requirement Calculate Beano plc’s basic EPS for the year ended 31 December 2017.

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Revenue Cost of sales Gross profit Other income Distribution costs Administrative expenses Other expenses Finance costs 6,400,000 (4,480,000) 1,920,000 60,000 Profit before tax Tax Profit after tax (168,000) (280,000) (112,000) (197,000) 1,223,000 (366,900) 856,100 Dividends: Preference (not charged in arriving at profit after tax- see note at end of Section 23.5) 100,000 Ordinary 200,000 (300,000) 556,100