Jan 1 2008, no of share - 700 000
Oct 1, 2008 no of share - 900,000 (200,000 new issued)
Dec 1 2009 bonus issue of 100,000 ordinary share

Weighted average share: 750,000 shares

So if bonus issue, you'd need to restate the EPS for previous year. So when calculating the EPS for the previous year, how to calculate?

Is it:

A) Previous year EPS x 750,000/1,000,000

B) Previous year EPS x 900,000/1,000,000

Also, when calculating profit for the year after tax and dividend, the amount of preference dividend paid is RM 20,000 (shown in statement of changes in equity). I was wondering if I need to re-gross it or just take the RM 20,000.

Thanks for your time.