s: suppose there is 1 share at the end of september 30,2019. Then because of 2 for 1 stock split the 1 share will turn into 2 shares. Due to 5% stock dividend, the number of shares will be = 2 shares+5%=>2.10 shares. So the originally reporting earnings per share will be = new equivalent shares* restated EPS 2.10 shares*$1.20 per share=>$2.52