# Question 84 Chapter 4 of +2-B – USHA Publication 12 Class

Q-84- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 84 Chapter 4 of +2-B

Earning Per Share (Not For PSEB Students)

84. From the following calculate earning per share

 Particulars Amount ₹ 60,000 equity shares of 10 each 6,00,000 25,00010% preference share of 10 each 2,50,000 10% Debentures 1,00,000 Net profit before interest and tax 70,000 Rate of Tax 30%

## The solution of Question 84 Chapter 4 of +2-B: –

 Return On Capital Employed Ratio = Net profit after Interest and Tax Preference Dividend Number of Equity Shares = = ₹ 17,000 ₹ 60,000 = ₹ 0.28
 Particular Amount Net profit before interest and tax 70,000 Less Interest (10% of ₹ 1,00,000 Debentures) 10,000 Profit after Interest 60,000 Less Tax (30% of ₹ 60,000) 18,000 Profit after Interest and Tax 42,000 Less Preference Dividend ( 10% of ₹ 2,50,000 Preference Share) 25,000 Profit after Interest, Tax and Preference Dividend 17,000

Also, Check out the solved question of previous Chapters: –

## Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

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