Question 90 Chapter 4 of +2-B - USHA Publication 12 Class

Question 90 Chapter 4 of +2-B

Earning Per Share, Dividend Per Share. Price Earning Ratio

90. The capital of a limited company is as follows :

	₹
10% preference shares of 10 each	2,00,000
Equity shares of 10 each	10,00,000
	12,00,000

Net profit after tax 4,20,000. Profit distributed as dividend 50%.
The market price of equity share is ₹ 35.

You are required to calculate
(i)Earning per share
(ii) Dividend per share
(iii) Price Earning Ratio

The solution of Question 90 Chapter 4 of +2-B: –

Earnings per Share	=	Net profit after Interest and Tax Preference Dividend
Earnings per Share	=	Number of Equity Shares
	=
	=	₹ 4,00,000
	=	1,00,000
	=	₹ 4

Dividend Per share	=	Profit distributed as equity share
Dividend Per share	=	Number of equity shares
	=
	=	₹ 2,00,000
	=	1,00,000
	=	₹ 2

Price Earning Ratio	=	Market price per share
Price Earning Ratio	=	Earning per share
	=
	=	₹ 35
	=	₹ 4
	=	8.75 times

Preference Dividend	=	10% Preference share
	=	10	X	₹ 2,00,000
	=	100	X	₹ 2,00,000
	=	₹ 20,000
Net profit preference Dividend	=	Profit after tax – Preference Dividend
	=	₹ 4,20,000 – ₹ 20,000
	=	₹ 4,00,000

End of Solution

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Chapter No. 8 – Company Accounts (Share Capital)

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Chapter No. 14 – Accounting Ratios

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