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N Co has 1,000,000 ordinary shares of 50c in issue in 20X7. It also has: $500,000 15% convertible loan inventory, convertible in 4 years' time at the rate of 3 shares per $10 of inventory. $1,000,000 10% convertible loan inventory, convertible in 1 years' time at the rate of 2 shares per $10 of inventory. Earnings in 20X7 were $1,000,000 before tax and $750,000 after tax. Calculate diluted EPS in cents to one decimal place. ________ cents |