• We are pleased to announce that the winner of our Feedback Prize Draw for the Winter 2024-25 session and winning £150 of gift vouchers is Zhao Liang Tay. Congratulations to Zhao Liang. If you fancy winning £150 worth of gift vouchers (from a major UK store) for the Summer 2025 exam sitting for just a few minutes of your time throughout the session, please see our website at https://www.acted.co.uk/further-info.html?pat=feedback#feedback-prize for more information on how you can make sure your name is included in the draw at the end of the session.
  • Please be advised that the SP1, SP5 and SP7 X1 deadline is the 14th July and not the 17th June as first stated. Please accept out apologies for any confusion caused.

Chapter 8 Q8.6

P

Patrova01

Member
I'm not sure how we calculate the EPS for profit attributable to equity holders, to get 5757p, last entry after total comprehensive income. Anyone willing to help please
 
Earnings per share is taken from the profit and loss, and ignores items such as "gains on revaluation" and "pension gains and losses" etc included in the "Statement of comprehensive income". So in this case, the profit is 114, and we ignore gains added after this. There are 200 shares in issue so the EPS is 114 / 200 = 57. Hope this helps.
 
You must log in or register to reply here.
Back
Top