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5 Extracts from Rose's financial statements for the year ended 30 April 20X4 and comparatives are shown below: Profit before tax Income tax expense Profit

5 Extracts from Rose's financial statements for the year ended 30 April 20X4 and comparatives are shown below: Profit before tax Income tax expense Profit after tax Year ending 30.4.X4 RMM 800 (350) 450 Year ending 30.4.X3 RMM 650 (290) 360 At 1st May 20X3, Rose had 900 million RM1 ordinary shares in issue. There had been no share issues during the year ended 30th April 20X3. Required: Calculate the basic EPS with comparatives in each of the following situations: (a) No changes in the shares in the year ended 30 April 20X4 (b) An issue of 50 million shares at full market price took place on 1st December 20X3 (c) A bonus issue of 1 share for every 9 held was made on 1st September 20X3

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