axiata group berhad | annual report 2015
162
NOTES TO THE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2015
12. EARNINGS PER SHARE
(a) Basic earnings per share (“EPS”)
Basic EPS of the Group is calculated by dividing the profit attributable to owners of the Company by the weighted average number of ordinary
shares of the Company in issue during the financial year.
Group
2015
2014
Restated
Profit attributable to owners of the Company (RM’000)
2,554,220
2,364,976
Weighted average number of shares in issue (’000)
8,668,700
8,563,235
Basic EPS (sen)
29.5
27.6
(b) Diluted earnings per share
For the diluted EPS calculation, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all dilutive potential
ordinary shares. The Company has share options and RSA granted to employees under the Axiata Share Scheme as disclosed in Note 14(a) to
the financial statements which are dilutive potential ordinary shares and is assumed to have been converted into ordinary shares.
In respect of share options over the ordinary shares and RSA of the Company, a calculation is performed to determine the number of shares
that could have been acquired at fair value based on the monetary value of the subscription rights attached to outstanding share options. The
calculation serves to determine the unexercised share options and RSA outstanding for the purpose of computing the dilution. No adjustment is
made to profit attributable to owners of the Company for the share options and RSA calculation.
Group
2015
2014
Restated
Profit attributable to owners of the Company (RM’000)
2,554,220
2,364,976
Weighted average number of ordinary shares in issue (’000)
8,668,700
8,563,235
Adjusted for ESOS and RSA (’000)
51,931
63,756
Weighted average number of ordinary shares for the purpose of computing diluted EPS (’000)
8,720,631
8,626,991
Diluted EPS (sen)
29.3
27.4
