Calculation of Basic EPS - Simple Structure Exercise : 4 The profit after tax of B Company for the year to 31st December 2018 is RO 217,500. The comparative figure for the year 31st December 2017 was RO 188,000. On 1st January 2017, the company's issued share capital consisted of 100,000 ordinary shares of RO 1 each. On 1st April 2018, a further 15,000 ordinary shares were issued at full market price. Required: (a) Calculate basic EPS for the year 2017. (b) Calculate basic EPS for the year 2018