134 / 178
132
GHL Systems Berhad
(293040-D)
Annual report 2015
Notes to the Financial Statements
31 December 2015 (continued)
29. TAXATION (continued)
(e) Tax on each component of other comprehensive income is as follows:
Group
2015
2014
Before tax Tax effect
After tax Before tax Tax effect
After tax
RM
RM
RM
RM
RM
RM
Foreign currency
translations
1,426,326
-
1,426,326 975,309
-
975,309
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
2015
2014
Profit attributable to equity holders of the parent (RM)
10,339,648 6,529,458
Weighted average number of ordinary shares in issue
644,157,562 547,753,645
Basic earnings per ordinary share for profit for the financial year (sen)
1.61
1.19
(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
2015
2014
Profit attributable to equity holders of the parent (RM)
10,339,648 6,529,458
Weighted average number of ordinary shares in issue applicable to
basic earnings per ordinary share
644,157,562 547,753,645
Effect of dilution:
- employee share options
4,372,256 9,772,445
Adjusted weighted average number of ordinary shares applicable to
diluted earnings per ordinary share
648,529,818 557,526,090
Diluted earnings per ordinary share for profit for the financial year (sen)
1.59
1.17