IAS $33$ CONTACT SESSION

$(25$ MARKS$)$

$(37\mathrm{.}5$ MINUTES$)$

A Ltd is a trading company that was badly impacted by the lock$-$down in $2020$ due to the Covid $19$ outbreak. The following extract from A Ltd$\text{'}$s financial statements at $31$ March $2021$ and related information is presented to you to assist you in calculating and presenting the earnings per share of the company:

$\backslash$table$[[$Extract from the Statement of Changes in Equity for the year ended $31$ March $2021],[,\backslash$table$[[$Retained$],[$earnings$]]],[,519636],[$Balance at $1$ April $2019,],[$Changes in equity for $2020,-],[$Dividends paid,$220364],[$Profit for the year,$740000],[$Total comprehensive income,$],[$Balance at $1$ April $2020,(164000)$