Antivirus Limited is an Information and Communication specialist who in situated at plot number 123 Kgale-view. The company issued 2,000,000 equity shares on 1 January 2019. On 30 April 2019 the company issues an additional 270 000 equity shares at the full market prices. In the same year on 31 July 2019, Antivirus made a rights issue of one (1) for ten (10) at a price of P2.00 per share. The fair value of the shares on the last day before this right issue was P3.10. The company on 30 September 2019 made a bonus issue of one (1) for twenty (20) shares. During 2019 the company made a profit of P400,000. The reported EPS for the company for the year ended 31 December 2018 was P18.60

Required: Calculate the EPS for Antivirus Limited for the year ended 31 December 2019.

Restate the EPS for the year ended 31 December 2018.