Fenton had 5,000,000 ordinary shares in issue on 1 January 20X1.
On 31 January 20X1, the company made a rights issue of 1 for 4 at $1.75. The cum rights price was $2 per share.
On 30 June 20X1, the company made an issue at full market price of 125,000 shares.
Finally, on 30 November 20X1, the company made a 1 for 10 bonus issue.
Profit for the year was $2,900,000.
The reported EPS for year ended 31 December 20X0 was 46.4c.
Required:
What was the earnings per share figure for year ended 31 December 20X1 and the restated EPS for year ended 31 December 20X0?