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Prepare calculations of the earnings per share

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Zooglan plc has several subsidiaries which are wholly owned. The following information has been taken from the draft consolidated financial statements of Zooglan pic for the year ended 31 March 2020:

                                         2020                          2019

Profit before tax          31,440                       20,630

Taxation                        9,400                       6,200

Profit for the year            22,040                   14,430

The comparative figures for 2019 have been taken from the audited published financial statements of Zooglan plc for the year ended 31 March 2019. The number of shares in issue as at 1 April 2019 was 200,000,000. During the year ended 31 March 2020 Zooglan plc made: " a bonus issue of 1 for 8 on 1 June 2019 an issue of 30,000,000 ordinary shares at the full market price of E1.60 on 1 December 2020. The issue was fully subscribed. The market price of the Zooglan pic's shares was f1.82 on 31 March 2020.

Required

Question a) Prepare calculations of the earnings per share figure for 2020 and the comparative figure for 2019 to be reported in the published financial statements for the year ended 31 March 2020.

Reference no: EM132621683

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