Full market share issue

An entity, with a year-end of 31 December 20X8, issued 200,000 shares
at full market price of $3 on 1 July 20X8.
Relevant information
20X8 20X7
Profit attributable to the ordinary
shareholders for the year ending
31 December $550,000 $460,000
Number of ordinary shares in issue at
31 December 1,000,000 800,000
Required:
Calculate the EPS for each of the years.

I got the correct answer here however I want to understand if doing 6/12 is even relevant here , doing it for shares ? and if it is correcting on basis of accounting why is it ?
please explain