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Blossom Inc. has 0.90 million common shares outstanding as at January 1, 2020. On June 30, 2020, 4% convertible bonds were converted into 90,000 additional

Blossom Inc. has 0.90 million common shares outstanding as at January 1, 2020. On June 30, 2020, 4% convertible bonds were converted into 90,000 additional shares. Up to that point, the bonds had paid interest of $200,000 after tax. Net income for the year was $1,298,000. During the year, the company issued the following:

1. June 30: 11,100 call options giving holders the right to purchase shares of the company for $25
2. Sept. 30: 16,100 put options allowing holders to sell shares of the company for $20

On February 1, Blossom also purchased in the open market 11,100 call options on its own shares, allowing it to purchase its own shares for $22. Assume the average market price for the shares during the year was $30.

Calculate the required EPS numbers under IFRS. For simplicity, ignore the impact that would result from the convertible debt being a hybrid security. (Round answers to 2 decimal places, e.g. 15.25.)

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