BC Co., an IFRS compliant company, has the following capital structure at the following fiscal years ended December 31:

2020 2019

Number of common shares 600,000 450,000 Number of non-convertible, cumulative $3 20,000 20,000

preferred A shares

Amount of $1,000,000 4% convertible bonds $1,000,000 $1,000,000

The following additional information is available.

1. On July 31, 2020, BC Co. exchanged common shares for a large piece of equipment. This was the only transaction that resulted in issuance of common shares in 2020.
2. Comprehensive net (after tax) income for 2020 was $1,100,000 and Other Comprehensive Income net loss (after tax) of $200,000 was reported.
3. Each $1,000 bond can be converted into 25 common shares.
4. There were unexercised stock options, outstanding since 2017 that allow holders to purchase 20,000 common shares at $3.00 per share.
5. Issued warrants to purchase 10,000 common shares at $7.00 per share were outstanding at the end of 2019, and no warrants were exercised in 2020.
6. The average market value of the common shares in 2020 was $5.00.
7. BC Co.'s tax rate is 20%.
8. BC Co. declared and paid a $5,000 dividend to common shareholders on June 1, 2020 and no dividends were declared on the preferred A shares as permitted by BC Co.'s articles of incorporation. The preferred A shares were one year in arrears.

Required: Determine required EPS disclosures for 2020.

Basic EPS Calculation

Individual Dilutions and Ranking

Cascade dilution and EPS disclosure