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Chapter 3





                           Earnings per share (EPS)





               4.1  Earnings per Share

                    EPS is a key ratio used to assess financial performance.


                    Listed companies must disclose basic and diluted EPS.


               4.2  Basic EPS



                                Earnings attributable to ordinary shareholders

                                  Weighted average no. of ordinary shares




               4.3 Diluted EPS

               At the year-end, an entity’s may have a commitment to issue more share. These
               commitments include:

                    convertible loans


                    share options.

               Diluted EPS is an estimate of the impact of these future share issues on an entity’s
               EPS.































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