Basic EPS

PAT 2100
Less:Preference dividends 250
(2500*10%)
Profit for equity shareholders 1850
No. of shares 5000
Basic EPS 0.37 or 37.00 pence per share

Diluted EPS

PBT 2500
Add:Interest on loan 400
(4000000*10%)/1000
2900
Less: Tax (20%) 580
2320
Less:Preference dividends 250
(2500*10%)
Profit for equity shareholders (a) 2070

No. of shares
Equity 5000
Convertible stocks 800
(4000000/100*20)/1000
Total (b) 5800

Diluted EPS (a/b) 0.36 or 35.7 pence per share

 Income statement Balance sheet
Service revenue 8500 Cash 59780
Supplies 1400
Expenses Accounts receivable 1000
Salary expense 1700
Rent expense 1500 Electrical Equipment 13400
Utility expense 560 Office equipment 2950
Total expenses 3760
Net income 4740 Total Assets 78530

Statement of owners equity Cash flow statement

Opening balance Cash flows from operating activties
Add:Additon of capital 66000 Cash received from customers 7500
Add:Net income 4740 cash paid for rent -1500
70740 cash paid for supplies -900
Less:Withdrawals 910 cash paid for utilities -560
Closing balance 69830 Cash paid for employees -1700

Cash flows from investing activities

Cash paid for electrical equipment -5200
Cash paid for office equipment -2950

Cash flow from financing activities

Introduction of capital 66000
Withdrawals -910

Change in cash
Opening balance
Closing balance
lance sheet
Accounts payable 8700

Owners Equity 69830

Total liabilties & equity 78530

statement

2840

-8150

65090

59780
0
59780