CUET UG 2025 — Accountancy Financial Statements

Earnings Per Share (EPS) is calculated using the formula:

$$EPS = \frac{Net\ Profit\ After\ Tax}{Number\ of\ Equity\ Shares}$EPS=Number of Equity SharesNet Profit After Tax​

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Finding Number of Equity Shares:

Number of Equity Shares = $\frac{Total\ Value\ of\ Equity\ Shares}{Face\ Value\ per\ Share}$Face Value per ShareTotal Value of Equity Shares​

Number of Equity Shares = $\frac{7,00,000}{10}$107,00,000​ = 70,000 shares

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Calculating EPS:

EPS = $\frac{1,75,000}{70,000}$70,0001,75,000​ = Rs. 2.50

The dividend percentage and market price are not required for EPS calculation. EPS represents the profit earned per share, not the dividend distributed. The profit figure used is "after tax but before dividend" which is the correct basis for EPS computation.

Correct Option: 4 (Rs. 2.50)