YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2024 242 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 January 2024 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 financial 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 2024 2023 Net profit attributable to owners of the Company (RM million) 964 589 Less: Distributions declared to holders of perpetual securities (136) (137) Net profit attributable to ordinary equity shareholders (RM million) of the Company (RM million) 828 452 Weighted average number of ordinary shares in issue at end of the financial year (‘000) 2,905,969 2,707,253 Basic earnings per share (sen) 28.5 16.7 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 ordinary equity shareholders of the Company for the financial year (adjusted for interest income, net of tax, earned on the proceeds arising from the conversion of the Employee Share Scheme (“ESS”) options, free detachable warrants (“Warrants”) and restricted share units (“RSU”)) (“Adjusted profit”) 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, Warrants and RSU granted by the reporting date, as if the ESS options, Warrants and RSU had been exercised on the first day of the financial year or the date of the grant, if later. Group 2024 2023 Net profit attributable to ordinary equity shareholders of the Company (RM million) 828 452 Weighted average number of ordinary shares in issue at end of the financial year (‘000) 2,905,969 2,707,253 Adjustments for ESS options, warrants and RSU (‘000) 36,920 2,525 Adjusted weighted average number of ordinary shares in issue at end of the financial year (‘000) 2,942,889 2,709,778 Diluted earnings per share (sen) 28.1 16.7
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