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A company's profit after tax for the year to 31 December 2015 was £150,000. The comparative figure for 2014 was £135,000. The company's issued share capital at 1 January 2014 consisted of 240,000 ordinary shares. A 1 for 4 bonus issue was made on 1 July 2015. There were no other share issues in either year. Basic EPS for 2015 and restated basic EPS for 2014 are: