GHL Systems Berhad Annual Report 2014 - page 132

Annual report 2014
131
NOTES TO THE FINANCIAL STATEMENTS
31 December 2014 (continued)
30. EARNINGS PER SHARE
(a) Basic
Basic earnings per ordinary share for the financial year is calculated by dividing the profit for the
financial year attributable to equity holders of the parent by the weighted average number of ordinary
shares outstanding (excluding treasury shares) during the financial year.
Group
2014
2013
Profit attributable to equity holders of the parent (RM)
6,529,458 5,263,660
Weighted average number of ordinary shares in issue
547,753,645 169,936,018
Effect of bonus issue
-
84,968,009*
Adjusted weighted average number of ordinary shares applicable
to basic earnings per ordinary share
547,753,645 254,904,027
Basic earnings per ordinary share for profit for the financial year (sen)
1.19
2.06
* The effects of the bonus issue on the number of ordinary shares for the financial year ended 31
December 2014 has been adjusted as if the event had occurred on 1 January 2013.
(b) Diluted
Diluted earnings per ordinary share for the financial year is calculated by dividing the profit for the
financial year attributable to equity holders of the parent by the weighted average number of ordinary
shares outstanding (excluding treasury shares) during the financial year adjusted for the effects of
dilutive potential ordinary shares.
Group
Profit attributable to equity holders of the parent (RM)
6,529,458 5,263,660
Weighted average number of ordinary shares in issue applicable
to basic earnings per ordinary share
547,753,645 254,904,027
Effect of dilution:
- employee share options
9,772,445 8,529,886
Adjusted weighted average number of ordinary shares applicable
to diluted earnings per ordinary share
557,526,090 263,433,913
Diluted earnings per ordinary share for profit for the financial year (sen)
1.17
2.00
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