please solve Both

1. From the following data relating to two companies, prepare Common Size Income Statements for the year ended 31-03-2021 and state which of the companies is having (i) relatively lower cost of goods sold and (ii) relatively lower 'cash operating expenses'. 8+2 (figures are in '0003) Sika Ltd. Zika Ltd. Sales 16,000 9,500 Other income 300 200 Total (A) 16,300 9,700 11,520 6,500 Cost of goods sold Cash operating expenses Total (B) 2,400 1,700 13,920 8,200 EBDIT [C=(A-B)] 2,380 1,500 7+3 2. Following particulars are made available to you: EBIT for the year 2020-21 * 92,000 and Rate of Income Tax 25% 12% Debenture 1,00,000 Share Capital on 31.03.2021: 10% Cumulative Preference Shares of 80,000 and 10,000 Equity Shares of 10 each fully paid Calculate EPS when- (a) No equity shares were issued during the year (b) 2,400 equity shares were issued on 30-11-2020