The following is an abridged statement of comprehensive income of Henny Ltd for the

reporting period ended $31$ March $2023$:

$20232022$

R R

Profit before dividends and tax $58500005275000$

Dividends received $315000275000$

Profit before tax $61650005550000$

Tax expense $(1726200)(1554000)$

Profit for the period $44388003996000$

Total Comprehensive income $44388003996000$

The capital structure of the entity is as follows at the beginning of the current reporting

period:

Ordinary share capital of R$5\mathrm{.}00$ per share

Authorised $($number of shares$)2000000$

Issued $1$ April $2021($number of shares$)825000$

$15\%$ preference shares redeemable at the option of Henny Ltd issued at

R$2\mathrm{.}5$ each R$575000$

Additional Information

$1.$ On $1$ August $2022$ a capitalisation issue was made of two ordinary shares for five ordinary

shares held on that date, issued at fair value.

$2.$ On $31$ October $2022$ Henny Ltd decided to buy back $180000$ ordinary shares at the fair

value of R$6\mathrm{.}50$ per share.

REQUIRED:

$1\mathrm{.}1$ Present and disclose the earnings per share for $2023$ and $2022$ in terms of IAS$33$

Earnings per share.