CMC Bhd was incorporated on 1 January 2017. The fully paid up share capital of 100,000,000 ordinary shares of RM1 each. Its accounting year-end is 31 December each year. On 30 September 2019, the company issued RM10,000,000 convertible loan stocks (CLS). The CLS carry a gross interest rate of 12% and are convertible into ordinary shares at the rate of 1,000 ordinary shares for RM1,000 of CLS. On 30 September 2021, RM4,000,000 of the CLS was converted into 4,000,000 ordinary shares. Interests on the CLS are payable each calendar quarter of a year, such that those CLS that are converted at the end of each quarter would be entitled to the interest for that quarter. For the year ended 31 December 2021, the company's after-tax profit was RM50,000,000. Assume a statutory tax rate of 30%. Required: Calculate the basic EPS and diluted EPS for the year 2021