Page 19 - 21. COMPILER QB - INDAS 33

= Rs 1,45,920 / 96,000 = Rs 1.52

Overall Basic Profit per share = Rs 34,080 / 96,000 = Rs 0.355 (i)

Step 2: Calculation of Diluted EPS
Diluted EPS =Profit for the year / Adjusted Weighted average Number of shares outstanding EPS (Continued

Operations) = Profit from continued operations / Adjusted Weighted average Number of shares outstanding
= Rs (1,80,000) / 1,21,600 = Rs (1.48)

Loss per share (Discontinued operations) = Loss from discontinued operations / Adjusted weighted average
number of shares outstanding

= Rs 1,45,920 / 1,21,600 = Rs 1.20
Overall Diluted Loss per share = Rs 34,080 / 1,21,600 = Rs 0.28 (ii)

Reporting Status:
The dilutive effect of the potential common shares on EPS for income from discontinued operations and net

income would not be reported because of the loss from continuing operations.

21. 18