The following information relates to the operations of Emile Luxury Ltd. The profit was $2 750 000. The company distributed preference dividends of $50 000, and ordinary dividends of $300 000. Over the year, issued ordinary shares were 1 200 000. Ordinary shares are currently selling for $23.00 per share.

Required Calculate the following ratios:

(a) earnings per share

(b) price–earnings ratio

(c) dividend yield

(d) dividend payout.