Pasteur SA has 10,000,000 units ordinary shares outstanding throughout the year, until a reverse share split on 1 November: one new share for five old shares. The profit attributable to ordinary equity holders for the year is 3,400,000 (in euros). Calculate the number of shares for the year's calculation, restated for the consolidation, then basic earnings per share. Round earnings per share to two decimals (case convention).
- Shares outstanding before the consolidation
- 10,000,000
- Profit attributable to ordinary equity holders
- 3,400,000