On 1st April, 2025 Zed Limited had 5,00,000 equity shares of 10 each (5 paid up) and 45,000 10% Preference shares of 100 each fully paid up. On 1st…

On 1st April, 2025 Zed Limited had 5,00,000 equity shares of 10 each (5 paid up) and 45,000 10% Preference shares of 100 each fully paid up. On 1st July, 2025 the remaining 5was called up on equity shareholders and paid by all shareholders except one shareholder having 30,000 shares. The net profit for the year ended 31st March, 2026 was - 23,25,500 before considering dividend on preference shares of 4,50,000. What will be the basic Earnings Per Share for the year ended 31st March, 2026, as per Accounting Standard 20 "Earnings per share"?