In the year ended $31/12/2016$ there were $12$ million ordinary shares in issues and the earnings per share was calculated as $$33\mathrm{.}3$ per share. In the year ended $31/12/2017$ the earnings available for ordinary shareholders amounted to $$5$ million. The Company made on for five rights issue on $30/06/2017$ at a price of $$1\mathrm{.}50$ and the rights price on the last day before the rights was $$2\mathrm{.}00.$ what is the restated EPS for the year ended $31/12/2016$ and the EPS for the year ended $31/12/2017.$