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What are the earnings per share (EPS) for a company that earned Rs. 100,000 last year in after-tax profits, has 200,000 common shares outstanding and Rs. 1.2 million in retained earning at the year end? 

a) Rs. 100,000 

b) Rs. 6.00 

c) Rs. 0.50 

d) Rs. 6.50 

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