In the year ended 31 December 20X9, there were 12 million ordinary shares in issue. In the year ended 31 December 20X9 the earnings available for ordinary shareholders amounted to INR 5 million. There are 1 million 10% INR 1 convertible loan notes in issue, convertible at the rate of 3 ordinary shares for every INR 4 of notes in the year ended 31/12/20X9 and the rate of company tax is 30%.

Required:

What is the fully diluted EPS for the year ended 31 December 20X9?