Extracts from Seashell’s consolidated financial statements for the year ended September 30, 2017, as well as the preceding year ended September 30, 2016, are provided below. 2017 2016 N$000 N$000 

Profit before interest and tax 8,830 7,012 

Finance cost 1,045 987 

Tax charge 1,718 1,264 

Ordinary dividends paid 120 100 

Preference dividends paid 60 60 

Profit attributable to non-controlling interests 180 160 

In addition, you have got the following information regarding the company's share capital: Ordinary shares at 1 October 2015: 3,000,000 x 50p shares. Seashell issued 500,000 ordinary shares at full market value on 1 January 2016. Seashell also made a rights issue of 2 new ordinary shares for every 10 held at 1 April 2017. The rights price was £4.25 (market value at that date was £4.80). Non-redeemable preference shares at 1 October 2016: 1,000,000 x 6% £1 shares. 

Required 

(a) Calculate Seashell's basic profits per share for the fiscal year ending September 30, 2017 and the comparison for the fiscal year ending September 30, 2016.

(b) Companies are required to disclose diluted earnings per share in addition to the basic measure.