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Question - Soulful Company had on class of ordinary share outstanding and no other securities that are potentially convertible into ordinary shares. During 2020, 1,000,000 shares of ordinary shares were outstanding. In 2021, two distributions of additional ordinary shares occurred: on May 1, 300,000 unissued ordinary shares were sold, and on July 1, a 2-for-1stock split was issued. Net income for 2021 was P15,000,000 and P12,000,000 for 2020. What amounts should Soulful report as earnings per share in its 2021 and 2020 comparative profit and loss statements?
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