Hello,
in XTOL Question (Jun 14), in (c) part, they have asked to calculate EPS. My doubt is, when calculating the number of shares, should we include premium in the number of ordinary shares or is it similar to a regular calculation where no premium is given.
Thanks in advance.
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EPS
Hi,
The number of share is calculated based on the share capital of the company, we do not use the share premium account. The share premium account is only used to record the excess issue price above the par value on issuing shares.
Thanks
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