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On January 1 , 2 0 2 5 , Pharoah Industries had stock outstanding as follows. 6 % Cumulative preferred stock, $ 1 0 0

On January 1,2025, Pharoah Industries had stock outstanding as follows.
6% Cumulative preferred stock, $100 par value, issued and outstanding 10,300 shares $1,030,000
Common stock, $10 par value, issued and outstanding 188,000 shares 1,880,000
To acquire the net assets of three smaller companies, Pharoah authorized the issuance of an additional 162,000 common shares. The acquisitions took place as shown below.
Date of Acquisition
Shares Issued
Company A April 1,2025
50,400
Company B July 1,2025
80,400
Company C October 1,2025
31,200
On May 14,2025, Pharoah realized a $88,800(before taxes) gain on discontinued operations. On December 31,2025, Pharoah recorded income of $285,600 from continuing operations.
Assuming a 20% tax rate, compute the basic earnings per share data that should appear on the financial statements of Pharoah Industries as of December 31,2025.(Round answers to 2 decimal places, e.g.2.55.)

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