Agora's earnings for the year ended 31 December 2023 was Tk. 22,08,000. On 1 January 2023 the issued share capital of Agora was 82,80,000 ordinary shares of Tk. 1 each. The company issued 33,12,000 shares at full market value on 30 June 2023.

Required :

Calculate the Earnings Per share (EPS) for Agora for 2023.