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178
Notes to the financial statements
31 December 2012
(continued)
Annual Report 2012 KPJ Healthcare Berhad
11. Dividends
Company
2012
2011
RM’000
RM’000
Recognised during the financial year:
Interim dividends to ordinary equity holders of the Company:
- Interim gross dividends of 5.4 sen per share less 25% tax
-
22,923
- Interim single tier dividends of 7.0 sen per share
-
40,483
- Interim single tier dividends of 12.2 sen per share
76,555
-
76,555
63,406
12. Earnings per share
(a) Basic earnings per share
Basic earnings per share of the Group is calculated by dividing the profit attributable to ordinary equity holders of the Company for the financial year by
the weighted average number of ordinary shares in issue during the financial year.
Group
2012
2011
Profit attributable to ordinary equity holders of the Company (RM’000)
140,046
143,670
Weighted average number of ordinary shares of RM0.50 each (‘000)
584,893
546,128
Basic earnings per share (sen)
23.94
26.31
(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 subscriptions 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 profit for the financial year for the warrants calculation.
Group
2012
2011
Profit attributable to equity holders of the Company (RM’000)
140,046
143,670
Weighted average number of ordinary shares in issue (‘000)
584,893
546,128
Adjusted weighted average number of ordinary shares of RM0.50 each in issue and issuable (‘000)
81,144
69,503
Weighted average number of ordinary shares for diluted earnings per share (‘000)
666,037
615,631
Diluted earnings per share (sen)
21.03
23.34