CIMA F2 Advanced Financial Reporting F2 Question # 78 Topic 8 Discussion

CIMA F2 Advanced Financial Reporting F2 Question # 78 Topic 8 Discussion

F2 Exam Topic 8 Question 78 Discussion:
Question #: 78
Topic #: 8

On 1 January 20X4 JK had 1,500,000 ordinary shares in issue. On 1 September 20X4 JK issued 600,000 ordinary shares at the market value of $2.50 a share. For the financial year ended 31 December 20X4 the statement of profit or loss shows profit before tax of $625,000 and profit after tax of $500,000.

What is the earnings per share for the year ended 31 December 20X4?


A.

23.8 cents


B.

36.8 cents


C.

26.3 cents


D.

29.4 cents


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