On January 1, 2022, Bailey Industries had shares outstanding as follows.6% cumulative

On January 1, 2022, Bailey Industries had shares outstanding as follows.

6% cumulative preference shares, €100 par value, issued and outstanding 10,000 shares

€1,000,000

Ordinary shares €10 par value, issued and outstanding 200,000 shares

2,000,000


To acquire the net assets of three smaller companies, Bailey authorized the issuance of an additional 170,000 ordinary shares. The acquisitions took place as shown below.

Date of Acquisition

Shares Issued

Company A: April 1, 2022

60,000

Company B: July 1, 2022

80,000

Company C: October 1, 2022

30,000


On May 14, 2022, Bailey realized a €90,000 (before taxes) gain from discontinued operations. On December 31, 2022, Bailey recorded net income of €300,000 before tax and exclusive of the gain.


Instructions

Assuming a 40% tax rate, compute the earnings per share data that should appear on the financial statements of Bailey Industries as of December 31, 2022.