236 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2023 14. Earnings per share (a) Basic The calculation of the basic earnings per share is based on the net profit attributable to the ordinary equity shareholders 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 2023 2022 Restated (c) Net profit attributable to owners of the Company (RM million) 589 401 Less: Distributions declared to holders of perpetual securities (Note (c)(iii)) (137) (138) Net profit attributable to ordinary equity shareholders of the Company (RM million) 452 263 Weighted average number of ordinary shares in issue at end of the year (‘000) 2,707,253 1,065,202 Bonus issue completed on 14 April 2022 (‘000) (Note (c)(i)) - 1,065,202 Rights issue completed on 28 June 2022 (‘000) (Note (c)(ii)) - 278,265 Adjusted weighted average number of ordinary shares in issue and issuable at end of the year (‘000) 2,707,253 2,408,669 Basic earnings per share (sen) - Before issuance of bonus and rights shares 16.7 24.7 - After issuance of bonus and rights shares 16.7 10.9 The weighted average number of shares takes into account the weighted average effect of changes in ordinary shares transactions during the financial year.
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