Q:A is a lifed Company $-$ Oow chent, Mr B$,$ Currently owns $300$ shares is A$.$ Mr $B$ has recently received the poslished financial statements of A for the year ended $3$u september $2$ cos $-$ Extracts fum these published fixcucial statemenls and other relevant information are siven belas. Mr B is Confused by the statements. Le is visure how the performance af the compeny during ty near wui caffect the maneet value of his shares, suf is asare that the pwlished earmings per share $($EB$)$ is a Statitio which is often used by analyss i$-$ assess lig the performance of listed companios

Statment of finamial Position at $30$ September

Information legarding share ceatel: The issued shace copizel of the company Comprises $81$ esvily shares only $-$ On $1$ April $208,$ pafing issiue coss of $$10,,$ so$.$ The manet price of the shares immediately the nyynts issme was $$3\mathrm{.}50$ per snare. No changes took place i i toe equity capital of $A$ in the year ended $30$ september $207$

Required:

a$)($ompute the EPS figures $($corrent year plus $($mpparasive$)$ that wii be included sithe pislisted financial statemeals of A for the year ended $30$ september $208$

b$)$ Using the extraas woth which you have been provided, whte a shof Heport to Mr B which idenifies the key factors which have ced to the change in the EPS of A since te year ended $30$ september $20\backslash$times $7$

c$)$ Comment on the relevernce of the Ees statisic to a shacholder Wi$4$e Mr B whe is concerned aboct the maneet value of his shares