15 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
2015
2014
Profit attributable to ordinary equity holders of the Company (RM’000)
135,330
143,030
Weighted average number of ordinary shares in issue (‘000)
1,037,588
1,017,122
Basic earnings per share (sen)
13.04
14.06
(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
and ESOS.
For the warrants and ESOS granted to employees 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 and ESOS. 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
and ESOS. 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 and ESOS calculation.
Group
2015
2014
Profit attributable to equity holders of the Company (RM’000)
135,330
143,030
Weighted average number of ordinary shares in issue (‘000)
1,037,588
1,017,122
Assumed shares issued from the exercise of warrants (‘000)
3,917
1,583
Assumed shares issued from the exercise of ESOS (’000)
20,881
-
Weighted average number of ordinary shares in issue (‘000)
1,062,386
1,018,705
Diluted earnings per share (sen)
12.74
14.04
275
KPJ Healthcare Berhad
Annual Report
2015
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015 (CONTINUED)
