eps

Waffle had share capital of $7.5 million in 50c equity shares at 1 October 20X6. On 1 January 20X7 it made an issue of 4 million shares at full market price immediately followed by a 1 for 3 bonus issue.
The financial statements at 30 September 20X7 showed profit for the year of $12 million.
What was EPS for the year?

1. The answer is $0.50.
2. There are just the workings in the kit. Could explain those workings

Shares
‘000
B/f (7,500 / 0.5) 15,000
Full market price issue (4,000 × 9/12) 3,000
Bonus issue (18,000 / 3) 6,000
24,000

Thanks.