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Harry Ltd determined its profit attributable to ordinary shareholders for the reporting period ended 30...

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Accounting

Harry Ltd determined its profit attributable to ordinary shareholders for the reporting period ended 30 June 2014 as $960 000. The average market price of the entity's shares during the period is $4.00 per share. The weighted average number of ordinary shares on issue during the period is 1 000 000. The weighted average number of shares under share options arrangements during the year is 200 000 and the exercise price of shares under option is $3.50. The diluted earnings per share at 30 June 2014 is:

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