Yinson Annual Report 2021

241 ANNUAL REPORT 2021 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2021 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 2021 2020 Profit attributable to owners of the Company used in the computation of basic earnings per share (RM million) 315 210 Weighted average number of ordinary shares for computation of basic earnings per share ('000) 1,066,177 1,079,234 Basic earnings per share (sen) 29.5 19.5 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 2021 2020 Profit attributable to owners of the Company used in the computation of diluted earnings per share (RM million) 315 210 Weighted average number of ordinary shares in issue ('000) 1,066,177 1,079,234 Adjusted for ESS options ('000) 4,599 5,562 Adjusted weighted average number of ordinary shares in issue for diluted earnings per share ('000) 1,070,776 1,084,796 Diluted earnings per share (sen) 29.4 19.4