Allied Electronics Corporation was founded in the year $2018,$ and since then it has gained huge reputation as the best supplier, distributor and service provider of Currency Counting Machine. The company has achieved an indisputable place in this competitive industry

Below is the extract from the financial information used to measure performance of the company:

The company had R$10$ million ordinary shares in issue at the beginning of the year $(1$ January $2023)$

The profit after tax for the full year ending $31$ December $2023$ was R$5$ million of which only R$4,4$ million is attributable to the Ordinary shareholders.

Average market price of one ordinary share during year was R$75$

$5000008\%$ Redeemable cumulative preference shares were issued on $1$ Jan $2023.$ The total

proceeds were $R6$ mil. The effective interest rate is $10\%$ per year.

$100000010\%$ cumulative, convertible preference shares were issued for R$2000000$ on $1$ April $2023.$ Each preference share is convertible into one ordinary shares in July $2025.$

$200000$ non $-$cumulative, non$-$redeemable preference shares were issued for R$4000000$ on $1$ July $2022.$ A discretionary dividend of R$400000$ was declared on these preference shares on $31$ December $2023.$

Warrants to buy $1000,000$ ordinary shares at R$65$ per share for a period of five years were issued on $1$ January $2023.$ All outstanding warrants were exercised on $1$ September $2023$

REQUIRED

Calculated EPS and DEPS for the year ended $31$ Dec $2023$

$(10$ marks$)$