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Annual Report 2013
KPJ HEALTHCARE BERHAD
202
12.
Earnings per share
(a)
Basic earnings per share
Basic earnings per share of the Group is calculated by dividing the pro t attributable to ordinary equity holders of the Company for
the nancial year by the average number of ordinary shares in issue during the nancial year.
Group
2013
2012
Pro t attributable to ordinary equity holders of the Company (RM’000)
103,114
140,046
Adjusted number of ordinary shares of RM0.50 each (‘000)
981,840
973,452*
Basic earnings per share (sen)
10.50
14.39
*
The bonus issue was without consideration and it is treated as if it had occurred before the beginning of 1 January 2012.
(b)
Diluted earnings per share
For the diluted earnings per share calculation, the 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 pro t for the nancial year for the warrants calculation.
Group
2013
2012
Pro t attributable to equity holders of the Company (RM’000)
103,114
140,046
Number of ordinary shares in issue (‘000)
981,840
973,452
Adjusted number of ordinary shares of RM0.50 each in issue and issuable (‘000)
103,272
81,144
Number of ordinary shares for diluted earnings per share (‘000)
1,085,112
1,054,596
Diluted earnings per share (sen)
9.50
13.28
Notes to the
Financial Statements
For the financial year ended 31 December 2013
(continued)