The following table presents the most recent income statement of Company ELA. The footnote of the 10-K filing mentions that the company recorded the following one-time items: impairment charge of $10m pre-tax (generally included in "other operating costs/expenses"); restructuring charge of $15m pre-tax; gains from selling a warehouse of $2m pre-tax. Normalised the earnings accordingly and calculate the adjusted diluted EPS.
Income Statement FY 2017
Sales 1000
COGS 615
Gross Profit 385
S,G&A 230
Restructuring Charges 15
Operating Income (EBIT) 140
Interest Expense 35
EBT 105
Taxes (21%) 22.05
NI 82.95
Weighted Average Diluted Shares 30
Diluted Earnings Per Share 2.77