On 1 January 2014, G plc issued 2 million of 7% convertible loan stock. The holders of this stock may choose to convert the stock to ordinary shares on 1 January 2018, 2019 or 2020. The number of ordinary shares into which the stock will be converted is as follows:

Date of conversion Number of shares issued:

1 January 2018 400 shares per 1,000 of stock

1 January 2019 420 shares per 1,000 of stock

1 January 2020 440 shares per 1,000 of stock

The company's profit after tax for the year to 30 September 2015 was 2.2 million. The comparative figure for the year to 30 September 2014 was 2.4 million. The company pays tax at 20%. On 1 October 2013, the company's issued share capital consisted of 1.5 million 12% preference shares of 1 each and 5 million ordinary shares of 20p each. On 1 April 2015 the company issued a further 500,000 ordinary shares at full market price. The preference dividend was paid in full in both the year to 30 September 2014 and the year to 30 September 2015.

Required: (a) Calculate basic EPS and diluted EPS for the year to 30 September 2014.

(b) Calculate basic EPS and diluted EPS for the year to 30 September 2015.