The accounting department of Vignoble SA prepares the earnings per share reconciliation table (in euros): profit attributable to the parent before preference dividends 3,900,000, of which 300,000 of preference dividends after tax are to be deducted; a dilutive convertible bond whose interest after tax of 120,000 would disappear on conversion; a basic weighted average number of shares of 2,800,000 units, to which are added 100,000 units shares for the options and 200,000 units for the bond. Establish the diluted numerator, the diluted denominator and diluted earnings per share. Round earnings per share to two decimals (case convention).
- Profit attributable to the parent before preference dividends
- 3,900,000
- Preference dividends after tax
- 300,000
- Interest on the bond removed, after tax
- 120,000
- Basic weighted average number of shares
- 2,800,000
- Effect of the options
- 100,000
- Effect of the convertible bond
- 200,000