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Financial Reporting and Analysis: XYZ Public Company Limited reported its financial statement for 20xx as below. Income Statement of XYZ Public Company Limited For Year

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Financial Reporting and Analysis: XYZ Public Company Limited reported its financial statement for 20xx as below. Income Statement of XYZ Public Company Limited For Year Ending December 31, 20xx (Unit: $Thousand) Revenue 18,400.00 COSG 6,560.00 Gross Profit 11,840.00 Rental fee 600.00 Depreciation 180.00 Salary Expense 1,600.00 Utility Expense 600.00 EBIT 8,860.00 Interest Expense 300.00 EBT 8,560.00 Taxes 1,712.00 Net Income 6,848.00 Balance Sheet of XYZ Public Company Limited As of December 31, 20xx (Unit: $Thousand) Current Asset Current Liability Cash 19,200.00 Payables 1,600.00 Account Receivables 1,200.00 Accrued Expense 600.00 Inventory 1,440.00 Non-Current Liability Prepaid Expense 1,800.00 Bond Payable 1,000.00 Total Current Asset 23,640.00 Total Liability 3,200.00 Non-Current asset Shareholders' Equity Equipment 3,420.00 Common Equity 16,000.00 Land 1,000.00 Retained Earnings 8,860.00 Total Non-Current Asset 4,420.00 Total Equity 24,860.00 Total Asset 28,060.00 Shareholders' Equity & Liabilities 28,060.00 Using the given financial statements to answer the following questions. Calculate basic earnings per share using information provided below [5 scores]: Dividend to preferred stockholder: 5500,000 Dividend to common stockholder: $600,000 Common stock account as the following information: 1 January: Share outstanding at the beginning of the year 500,000 1 April: Share issued 200,000 1 July: 15% stock dividend 1 September: Share repurchased 150,000 1

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