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 average number of ordinary shares in issue during the financial year.
Group
2014
2013
(Restated)
Profit attributable to ordinary equity holders of the Company (RM’000)
143,030
103,114
Weighted average number of ordinary shares in issue (‘000)
1,017,122
991,263
Basic earnings per share (sen)
14.06
10.40
(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 profit
for the financial year for the warrants calculation.
Group
2014
2013
(Restated)
Profit attributable to equity holders of the Company (RM’000)
143,030
103,114
Weighted average number of ordinary shares in issue (‘000)
1,017,122
991,263
Assumed shares issued from the – exercise of warrants
1,583
5,154
Weighted average number of ordinary shares in issue (‘000)
1,018,705
996,417
Diluted earnings per share (sen)
14.04
10.35
240
KPJ Healthcare Berhad annual report
2014
Notes to the
Financial Statements
For the financial year ended 31 December 2014 (continued)
