Calculate Earning Per Share (EPS) from the following data ,
Profit after Tax: ₹ 50,000
10 % Preference Share Capital ( ₹ 10 each) , ₹ 1,00,000
Equity Share Capital ( ₹ 10 per Share ), ₹ 1,00,000

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Earning Per share `=("Profit after Tax - Preference Dividend ")/("Number of Equity Shares ")`
=`("₹ 50,000 - ₹ 10,000")/("10,000")=(" ₹ 40,000 ")/(" 10,000")= ₹ 4.`

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