Chapter 8 Q8.6

Discussion in 'CT2' started by Patrova01, Feb 5, 2016.

  1. Patrova01

    Patrova01 Active 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
     
  2. Colin McKee

    Colin McKee ActEd Tutor Staff Member

    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.
     
  3. Patrova01

    Patrova01 Active Member

    Thank you :)
     

Share This Page