Ratio analysis 1: profitability, ef ficiency, and performance
. Kenny Limited's issued share capital is £125,000 made up of 250,000 ordinary shares of £0.50 each. In the year to 31 October 2021, Kenny Limited makes the following profits:
Profit before tax: £95,000
Profit for the year: £70,000
Kenny Limited has no preference shares in issue. What are the earnings per share of Kenny Limited for the year ended 31 October 2021?

. Daniel Limited's issued share capital is £375,000, made up of 150,000 ordinary shares with a par value of £2 each and 75,000 preference shares with a par value of £1 each. The preference shares carry a dividend rate of 4%. Daniel Limited's profit for the year to 31 January 2022 is £183,000. What are the earnings per share of Daniel Limited for the year ended 31 January 2022?

. Lucas Limited's issued share capital is £550,000, made up of 500,000 ordinary shares of 50 pence each and 300,000 £1 6% preference shares. Lucas Limited's profit for the year to 30 April 2021 is £148,000. What are the earnings per share of Lucas Limited for the year ended 30 April 2021?

. Steven Limited's issued share capital is £350,000 made up of 250,000 ordinary shares of £1 each and 100,000 5% preference shares of £1 each. Steven Limited's profit for the year to 30 June 2021 is £80,000. What are the earnings per share of Steven Limited for the year ended 30 June 2021?