The profit after tax of B plc for the year to 30 June 2018 is 217,500. The

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The profit after tax of B plc for the year to 30 June 2018 is £217,500. The comparative figure for the year to 30 June 2017 was £188,000. 

On 1 July 2016, the company's issued share capital consisted of 100,000 ordinary shares of £1 each. On 1 December 2017, a further 15,000 ordinary shares were issued at full market price.


Required:

(a) Calculate basic EPS for the year to 30 June 2017.

(b) Calculate basic EPS for the year to 30 June 2018.

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