In December 2019, Berren Tech Bhd had issued RM1 million 6% convertible debentures. Every RM100 debentures can be converted into 20 ordinary shares. As of 31 December 2019, Berren Tech Bhd has RM12 million ordinary shares issued at RM2 each and RM5 million 6% cumulative preference shares of RM1 each. The company's financial year-end is at 31 December each year.

The following events took place throughout the year 2020:

1. On 1 April 2020, 20% of the 6% convertible debentures were converted into ordinary shares.
2. Berren Tech Bhd made a right issue of 1 for every 5 ordinary shares on 1 June 2020. The rights issue was given to the existing shareholders at RM2.50 per share. The market price of the shares before the rights issue was RM3 per share.
3. The company bought back 500,000 ordinary shares on 1 August 2020.
4. On 30 September 2020, Berren Tech Bhd issued RM1 million 10% convertible debentures. Each lot of RM1,000 convertible debentures is convertible into 200 shares. As of 31 December 2020, none of the 10% convertible debentures were converted.
5. Net profit after tax attributable to the ordinary shareholders for the year ended 31 December 2020 was RM5.5 million.
6. The earnings per share (EPS) for the year ended 31 December 2019 was RM0.80.
7. The tax rate for 2020 was 24%.

Required:

1. MFRS 133 Earnings per Share prescribes that, in the case of changes in the capital structure, the numbers of ordinary shares used in the denominator shall be the weighted average numbers of ordinary shares outstanding during the period. Briefly explain the treatment of EPS in each of the conditions of changes in the capital structure as follows:

1. Issue of new shares at full market price
2. Bonus Issue
3. Share split

b. Compute the basic EPS of Berren Tech Bhd for the year ended 31 December 2020 and its comparative earnings per share.

c. Calculate the diluted EPS of Berren Tech Bhd for the year ended 31 December 2020. (Round your answer to three decimal places).