Page 160 - S P Setia Annual Report 2013
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158 | Financial Statements S P SETIA BERHAD GROUP Annual Report 2013





NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2013 (CONT’D)






37. eaRninGS PeR SHaRe

Basic earnings per share
The basic earnings per share has been calculated by dividing the Group’s proft for the year attributable to shareholders of the Company of
RM417,858,000 (2012 : RM393,816,000) by the weighted average number of ordinary shares in issue of 2,330,360,000 (2012 : 1,919,974,000).
The weighted average number of ordinary shares in issue is calculated as follows:

2013 2012
’000 ’000


Proft for the fnancial year attributable to owners of the Company (RM) 417,858 393,816
Number of ordinary shares at beginning of the year 2,005,668 1,832,738
Effect of shares issued pursuant to:
- Acquisition of additional equity interests in a subsidiary company - 14,138
- Placement 221,415 -
- Exercise of ESOS - 49,800
- Exercise of Warrants 103,277 23,298
Weighted average number of ordinary shares 2,330,360 1,919,974
Basic Earnings Per Share (sen) 18.0 20.5


Diluted earnings per share
The diluted earnings per share has been calculated by dividing the Group’s proft for the year attributable to shareholders of the Company
of RM417,858,000 (2012 : RM393,816,000) by the weighted average number of ordinary shares that would have been in issue upon full
exercise of the options under the ESOS and the Warrants, adjusted for the number of such shares that would have been issued at fair value,
calculated as follows:
2013 2012
’000 ’000

Proft for the fnancial year attributable to owners of the Company (RM) 417,858 393,816
Weighted average number of ordinary shares calculated above 2,330,360 1,919,974
Weighted average number of unissued shares under ESOS
- based on exercise price 47,483 17,834
- based on average fair value (36,287) (10,760)
Weighted average number of unexercised Warrants
- based on exercise price 32,012 208,377
- based on average fair value (28,540) (162,071)
Weighted average number of ordinary shares that would have been in issue 2,345,028 1,973,354
Diluted Earnings Per Share (sen) 17.8 20.0
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