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Yeah, the terminology used is strange. NPAT is achieved after...

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    Yeah, the terminology used is strange. NPAT is achieved after including $16,483 (amortisation) in the expenses. This delivered a profit of $37,393. The presentation (I think) has effectively removed the amortisation expense ($16,483) from the NPAT making the profit about $53,876 and determined the EPS using this number. I couldn't make it equal 19.4 anyway. Got a result of about 21.
 
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