The following information is provided for Emas Berseri Berhad.

The profits and dividends declared for the year ended $2019$ are as shown as below.

$\backslash$table$[[,$RM $000,$RM $000],[$Profit after tax,,$63,000],[,,],[$Dividends declared for the year:,,$],[$Ordinary shares,$30,000,],[$Preference shares $($half year$),5,250,],[,,],[$Ordinary share capital,$300$ million shares,$],[7\%$ cumulative preference share capital,$150$ million shares,$]]$

Additional information are as followings.

On $1$ June $2020,$ the company made a bonus issue of one ordinary share for every two shares presently held.

On $1$ October $2020,$ the company issued $50$ million ordinary shares to acquire a business. Profit after tax for year $2020$ amounted to RM$75$ million.

A rights issue of one ordinary share for every five held was made on $31$ August $2021$ at RM$2$ each. The market price of each ordinary share immediately before the issue was RM$3.$ The profit after tax for year $2021$ was RM$100$ million.

Required:

a$)$ Calculate the basic Earnings per Share $($EPS$)$ for the years $2019.$

b$)$ Calculate the basic EPS for the years $2020$ and the comparative figure for the previous year.

c$)$ Calculate the basic EPS for the years $2021$ and the comparative figure for the previous year.