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Textbook Question 1
EPS x4
= (73,000 – 10,500)/ 300 M
= 20.83 sen
EPS x5
9 3
= (75,000 – 10,500)/(((300 M + 150M) × 12) + (( 300M + 150 + 50) × 12)
Basic EPSx6
Number of shares Price per share Total
(per Million) (RM) (RM, per Million)
5 3 15
1 2 2
6 17
*RM 3 is market price , RM 2 is right issue price
Question 2
Basic EPS x5
Number of Shares Price per share Total
(Per Million) (RM) (RM, per Million)
1 0.80 0.80
4 1 4
5 4.80
*RM0.80 is right issue, RM 1 is market price
Restate EPSx4
0.96
= 18 sen × = 17.28
1
Question 4
Basic EPSx5 = 380,000/8M = 4.75 cents
Basic EPSx6 = 400,000/(8M×50%) = 10 cents
Basic EPSx7 = 440,000/
Basic EPSx8 = 490,000/(4M + 2M)= 8.16 cents