Please help with question $2\mathrm{.}1$ and it is worth $50$ points

Question $2$

The newly appointed Financial Accountant of Dyno Ltd has requested your help with the

preparation of the disclosures related to IAS $33-$ Earnings per share.

You have been provided with the following information for the year ended $29$ February $2024$:

Profit before tax amounted to R$1400000$ and R$1195000$ in $2024$ and $2023$ respectively.

Included in the profit before tax figure are preference dividends amounting to R$60000$ for

$2024$ and $2023$ respectively.

On the incorporation date, $01$ March $2022,$ Dyno Ltd issued $1000000$ ordinary shares at

R$6,25$ each.

On $30$ June $2023$ an additional $150000$ ordinary shares were issued at R$8$ each, the market

value of the share at this date.

On $30$ September $2023$ Dyno Ltd made a rights issue of $2$ ordinary shares for every $4$ shares

held. The issue price was R$8,$ while the market value of each share was R$10.$

There are currently $40000$ options in issue, each of which allows the holder of the option

to purchase $5$ shares at an exercise price of R$6$ per share.

The options have already vested and will not expire in the near future.

The average market value of the share at the time was R$9.$

These options were in issue for the entire $2023$ and $2024$ periods.

There are $15000$ redeemable preference shares in issue that are convertible at the option

of the holder based on $4$ ordinary shares for every preference share held.

These preference shares were in issue in both $2023$ and $2024.$

The SA normal tax rate is $27\%.$

Required:

Q$\mathrm{.}2\mathrm{.}1$ Prepare the earnings per share note disclosure in the financial statements of

Dyno Ltd for the year ended $29$ February $2024.$