Calculate EPS from: Sales Rs. 200,000, COGS 20%, Operating Expense 75,000, Interest 20,000, Tax 30%, Outstanding Shares 5,000.

Practice question from NISM XV Mock Test 2 — bank. The correct answer is highlighted below with a full explanation.

Options

A

Rs. 12.75
Rs. 9.10

Correct answer
C

Rs. 7.90
D

Rs. 12

Why this is the answer

Pre-tax income = 200,000 − 40,000 − 75,000 − 20,000 = 65,000. Tax = 30% of 65,000 = 19,500. Net Profit = 65,000 − 19,500 = 45,500. EPS = 45,500 ÷ 5,000 = Rs. 9.10.

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