Year 2022: At the beginning of the reporting period, it has $5 million of share capital and 1.5 million ordinary shares

[answerhappygod]

Year 2022:
At the beginning of the reporting period, it has $5 million of
share capital and 1.5 million ordinary shares outstanding. On 1
April 2022, the company announces a bonus issue of 2 shares for
every share held on that date. By the end of the year Himalaya
Ltd.’s profit attributable to ordinary shareholders amounts to
$5,250,000.
Year 2023:
Himalaya Ltd. needs to raise funds for expansion of its
business. Ms. Natasha Romanoff, CEO and Mr. Clint Barton, CFO have
decided to make a non-renounceable rights issue to existing
shareholders of 250,000 new shares at an issue price of $20 per
share.
Goldman Sachs has agreed to fully underwrite the rights issue.
Himalaya Ltd issued a prospectus on 1 February 2023 and
applications closed on 3 April 2023. Costs associated with the
rights issue and the eventual issue of the shares were $45,000.
For the year ending December 2022, calculate the 2022
basic earnings per share amounts that Himalaya Ltd. must disclose
in its financial statements for the year ended 31 December
2022.