BJS, a listed entity, had a weighted average of 27 million ordinary shares in issue during its financial year ended 31 August 2006. It was also financed throughout the year by an issue of 12% convertible bonds with a par value of $50 million. The bonds are convertible at the option of the holders at the rate of 12 new ordinary shares for every $100 of bonds at par value. The tax rate applicable to BJS was 30% during the financial year. The profit attributable to ordinary shareholders for the year ended 31 August 2006 was $100 million. Calculate earnings per share, and diluted earnings per share, for BJS for the year ended 31 August 2006.