XYZ Ltd has earnings after tax of $946000 for the year ended 30 June 2021. At the beginning of the period, XYZ had 257000 fully paid ordinary shares on issue. On 30 December 2020, the company made a 1-for-4 rights issue at a subscription price of $0.57 for each share. The last cumulative rights share price immediately prior to the rights issue was $1.35 each.

What is the basic EPS in accordance with AASB 133?