"Earning Per Share (EPS) is widely regarded as the most important indicator of a company's Performance" -Explain the statement.

Ayan Co. Ltd has earnings of Tk. 3,00,000 during the year Ended 31 December, 2022. On 1st January 2022 company had share capital of 1,00,000 Tk. 1 shares. On 1 March, 2022 a further 60,000 shares were issued at Tk. 3.25 per share.

Required : What is the Earning Pre Share (EPS) for the year ended 31 December 2022?