FINANCIAL REPORTING

Given below is the income summary for Roza Bhd for the years ended 30 September 2020 and 2021: 2020 2021 RM'000 RM'000 Profit before taxation 56,050 64,340 Taxation (13,450) (15.440) On 1 October 2019, Roza Bhd has in issue 60 million ordinary shares and RM18 million 6% loan notes. On 1 October 2019, Roza Bhd issued 20 million convertible preference shares of RM20 million. Dividends are paid half-yearly on 10 April and 30 September each year at a rate of 7% per annum. The conversion rate for preference shares was one ordinary share for every five convertible preference shares in issue. On 31 January 2020, Roza Bhd made a bonus issue of one ordinary share for every eight shares presently held. On 1 July 2020, Roza Bhd issued 10 million ordinary shares for cash at fair market value of RM4.60 On 1 October 2020, options were granted to employees to subscribe for 5 million ordinary shares in Roza Bhd at RM4 cach. On 1 September 2021, Roza Bhd made rights issue of ordinary shares on a one-for-ten basis at RM3.60 (market price before the issue was RM4.80) was made. The average market value of one ordinary share of Roza Bhd during the years ended 30 September 2020 and 2021 were RM4.55 and RM4.75 each. The basic EPS for the year ended 30 September 2019 was 58 sen. Tax rate is 24%. Required: Calculate the basic and diluted Earnings Per Share for the year ended 30 September 2020 and 2021, restating Earnings Per Share where necessary. [15 Marks