The profit after tax of B plc for the year to 30 June 2023 is 217,500. The

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The profit after tax of B plc for the year to 30 June 2023 is £217,500. The comparative figure for the year to 30 June 2022 was £188,000. 

On 1 July 2021, the company's issued share capital consisted of 100,000 ordinary shares of £1 each. 

On 1 December 2022, a further 15,000 ordinary shares were issued at full market price.


Required:

(a) Calculate basic EPS for the year to 30 June 2022.

(b) Calculate basic EPS for the year to 30 June 2023.

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