40% share of 120,000 cubic feet of gas per day @ $5 per whatever is worth $87,600 in revenue (before costs) per year
40% share of 93 barrels @ $70 per barrell is worth $950,460 in revenue (before costs) per year
include costs of $20 per barrel and include 30% tax, profit comes to about $500,000 per annum
divided by 42m shares = 1.2 cents EPS