Yinson Annual Report 2018

14. EARNINGS PER SHARE (a) Basic Basic earnings per share amounts are calculated by dividing profit attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year excluding ordinary shares purchased by the Company and held as treasury shares (Note 28). Group 2018 2017 Profit attributable to owners of the Company used in the computation of basic earnings per share (RM’000) - Continuing operations 292,179 194,473 - Discontinued operations – 2,575 Total group 292,179 197,048 Weighted average number of ordinary shares for computation of basic earnings per share (‘000) 1,088,201 1,090,185 Basic earnings per share (sen) - Continuing operations 26.8 17.8 - Discontinued operations – 0.3 Total group 26.8 18.1 The weighted average number of shares takes into account the weighted average effect of changes in ordinary shares transactions during the financial year. (b) Diluted The diluted earnings per share is calculated by dividing the profit for the financial year attributable to the owners of the Company (adjusted for interest income, net of tax, earned on the proceeds arising from the conversion of the ESS options) by the weighted average number of ordinary shares as adjusted for the basic earnings per share and includes all potential dilutive shares arising from the ESS options granted by the reporting date, as if the options had been exercised on the first day of the financial year or the date of the grant, if later. Group 2018 2017 Profit attributable to owners of the Company used in the computation of diluted earnings per share (RM’000) - Continuing operations 292,491 194,480 - Discontinued operations – 2,575 Total group 292,491 197,055 Weighted average number of ordinary shares in issue (‘000) 1,088,201 1,090,185 Adjusted for ESS options (‘000) 3,790 77 Adjusted weighted average number of ordinary shares in issue for diluted earnings per share (‘000) 1,091,991 1,090,262 Diluted earnings per share (sen) - Continuing operations 26.8 17.8 - Discontinued operations – 0.3 Total group 26.8 18.1 Notes to the Financial Statements (Cont’d) For the financial year ended 31 January 2018 138 Yinson Holdings Berhad Annual Report 2018 Accountability