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Pharoah Limited was incorporated with share capital consisting of $104,000$ common shares. In January $2023,$ it issued $20\mathrm{.}500$ mandatorily conwertible preferred shares. The terms of the prospectus for the issuance of the preferred shares require the convertible preferred shares to be converted into common shares, at the rate of one preferred share for one common share, during the fourth quarter of $2024.$ The preferred shares pay an annual dividend of $$5$ per share. Assume that for the fiscal wear ended December $31,2023,$ the company made an after$-$tax profit of $$144,420$

Calculate the $2023$ earnings per share. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Earnings per share $$