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Question - ABC Co. had 200,000 ordinary shares, 20,000 convertible preference shares, and P1,000,000 of 5% convertible bonds outstanding during 2019. The preference shares are convertible into 40,000 ordinary shares. During 2019, ABC paid dividends of P.60 per share on the ordinary shares and P2 per share on the preference shares. Each P1,000 bond is convertible into 45 ordinary shares. The net income for 2019 was P400,000 and the income tax rate was 30%. Calculate the Basic EPS for 2019?
A. P1.47
B. P1.61
C. P1.67
D. P1.80
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