ABC Ltd is an Australian listed company. Its results for the financial year ending 30 June 2023 have exceeded expectationsprofit before tax is $5.597 million and income tax expense is $1.847 million. As at 30 June 2022, there were 9.75 million ordinary shares on issue. On 11 May 2023, 3.25 million further ordinary shares were issued at a price of $2.30paid to $2.00. The partly paid shares carry rights to dividends in proportion to the amount paid relative to the total issue price.

Required:

Calculate the basic EPS for ABC Ltd for the year ending 30 June 2023.