| Earnings per share (EPS) |
8. Earnings per share (EPS) | EPS is the amount of profit after tax attributable to each ordinary share. Basic EPS is calculated on profit after tax for the year attributable to equity shareholders divided by the weighted average number of shares in issue during the year. Diluted EPS shows what the impact would be if all outstanding share options were exercised and treated as ordinary shares at year end. The weighted average number of shares is increased by additional shares issued as scrip dividends and reduced by shares repurchased by the Company during the year. The earnings per share calculations are based on profit after tax attributable to equity shareholders of the Company which excludes non-controlling interests. |
(a) Basic EPS | | | | | | | | | | | | | | | | | | | | | | | | | | | | Earnings from continuing operations | | | | | | | Earnings from discontinued operations | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Weighted average number of ordinary shares – basic | | | | | | |
(b) Diluted EPS | | | | | | | | | | | | | | | | | | | | | | | | | | | | Earnings from continuing operations | | | | | | | Earnings from discontinued operations | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Weighted average number of ordinary shares – diluted | | | | | | |
(c) Reconciliation of basic to diluted average number of shares | | | | | | | | | | | | Weighted average number of ordinary shares – basic | | | | Effect of dilutive potential ordinary shares – employee share plans | | | | Weighted average number of ordinary shares – diluted | | | |
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