Dolmen SA has 3,000,000 units ordinary shares outstanding throughout year N and a profit attributable to ordinary equity holders of 2,700,000 (in euros). On 20 February N+1, after the reporting date but before the financial statements for N are authorised for issue, it splits its shares at the rate of three new shares for one old share. Calculate the number of shares and the basic earnings per share for N presented in those financial statements. Round earnings per share to two decimals (case convention).
- Shares outstanding at the end of N
- 3,000,000
- Profit attributable to ordinary equity holders
- 2,700,000