273 ANNUAL REPORT 2022 ACCOUNTABILITY NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2022 14. Earnings per share (a) Basic The calculation of the basic earnings per share is based on the net profit attributable to the owners of the Company for the year divided by the weighted average number of ordinary shares in issue or issuable during the year, if any, excluding ordinary shares purchased by the Company and held as treasury shares (Note 28). Group 2022 2021 Net profit attributable to owners of the Company (RM million) 401 315 Weighted average number of ordinary shares in issue at end of the year (‘000) 1,065,202 1,066,177 Bonus issue subsequent to year end (‘000) * 1,065,202 1,066,177 Adjusted weighted average number of ordinary shares in issue and issuable at end of the year (‘000) 2,130,404 2,132,354 Basic earnings per share (sen) - Before issuance of bonus shares 37.6 29.5 - After issuance of bonus shares 18.8 14.8 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 net profit attributable to the owners of the Company for the year (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 2022 2021 Net profit attributable to owners of the Company (RM million) 401 315 Weighted average number of ordinary shares in issue at end of the year (‘000) 1,065,202 1,066,177 Adjusted for ESS options (‘000) 2,822 4,599 Adjusted weighted average number of ordinary shares in issue at end of the year (‘000) 1,068,024 1,070,776 Bonus issue subsequent to year end (‘000) * 1,068,024 1,070,776 Adjusted weighted average number of ordinary shares in issue and issuable at end of the year (‘000) 2,136,048 2,141,552 Diluted earnings per share (sen) - Before issuance of bonus shares 37.5 29.4 - After issuance of bonus shares 18.8 14.7
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