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138 KPJ Healthcare Berhad

(Company No. 247079 M)

Annual Report 2010

notes to the

financial statements

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2010 (cont’d)

16 EARNINGS PER SHARE (a) Basic earnings per share

Basic earnings per share of the Group is calculated by dividing the proft attributable to ordinary equity holders of the Company

for the fnancial year by the weighted average number of ordinary shares in issue during the fnancial year.

Group 2010 2009

(Restated) Proft attributable to ordinary equity holders of the Company (RM’000) 118,894 110,880 Weighted average number of ordinary shares of RM0.50 each in issue (‘000)* 526,706 512,127 Basic earnings per share (sen) 22.57 21.65

* The comparative fgures were recomputed based on the enlarged number of ordinary shares in issue after share split and

bonus issue exercise which was completed on 15 January 2010.

(b) Diluted earnings per share

For the diluted earnings per share calculation, the weighted average number of ordinary shares in issue is adjusted to assume

conversion of all dilutive potential ordinary shares. The dilutive potential ordinary shares for the Group are the warrants issued.

For the share warrants issued, a calculation is done to determine the number of shares that could have been acquired at fair

value (determined as the average share price of the Company’s shares) based on the monetary value of the subscription rights attached to outstanding warrants. The number of shares calculated as above is compared with the number of shares that would have been issued assuming the exercise of the warrants. The difference is added to the denominator as an issue of ordinary shares for no consideration. This calculation serves to determine the ‘bonus’ element in the ordinary shares outstanding for the purpose of computing the dilution. No adjustment is made to proft for the fnancial year for the warrants calculation.

Group 2010 2009

(Restated) Proft attributable to equity holders of the Company (RM’000) 118,894 110,880

Weighted average number of ordinary shares in issue (‘000)* 526,706 512,127 Adjusted weighted average number of ordinary shares of RM0.50 each in

issue and issuable (‘000) 58,832 0

Weighted average number of ordinary shares for diluted earnings per share (‘000) 585,538 512,127

Diluted earnings per share (sen) 20.31 21.65

* The comparative fgures were recomputed based on the enlarged number of ordinary shares in issue after share split and

bonus issue exercise which was completed on 15 January 2010.