The following information has been extracted from the financial statements of Diamond ple in respect of the year ended 31 December 2017:

The tax rate (including any deferred tax) is 40%.
PO)S:
* 100,000 options with exercise price of €60.
800,000 8% €100 convertible cumulative preference shares, with each preference share held convertible into two ordinary shares.
100,000,000 5% €1 convertible bonds, with each 1,000 block convertible into 20 ordinary shares.
Requirement Calculate the basic and diluted EPS for 2017.

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Earnings Net profit attributable to continuing operations Less preference dividends Profit from continuing operations attributable to ordinary shareholders Loss from discontinued operations Net profit attributable to ordinary shareholders Ordinary shares outstanding Average market price of one ordinary share during 2017 16,400,000 (6,400,000) 10,000,000 (4,000,000) 6,000,000 2,000,000 75