Fenton had 5,000,000 ordinary shares in issue on 1 January 20X1.
On 31 January 20X1, the company made a rights issue of 1 for 4 at $1.75. The cum rights price was $2 per share.
On 30 June 20X1, the company made an issue at full market price of 125,000 shares.
Finally, on 30 November 20X1, the company made a 1 for 10 bonus issue.
Profit for the year was $2,900,000.
The reported EPS for year ended 31 December 20X0 was 46.4c.
What was the earnings per share figure for year ended 31 December 20X1 and the restated EPS for year ended 31 December 20X0?