Notes to the Financial Statements
(Cont’d)
For the year ended 30 April 2015
(In Singapore Dollars)
69
STAMFORD TYRES CORPORATION LIMITED
BUILDING ON OUR EXTENSIVE NETWORK
11. Earnings per share
The following tables reflect the profit and share data used in the computation of basic and diluted
earnings per share (“EPS”) for the years ended 30 April:
Group
2015
2014
$’000
$’000
Group earnings used for the calculation of EPS:
Profit net of tax attributable to equity holders of the Company used in the
computation of basic earnings per share
1,703
10,016
’000
’000
Number of shares used for the calculation of basic and diluted EPS:
Weighted average number of ordinary shares in issue used for the
calculation of basic EPS
235,586
235,586
Basic EPS is calculated on the Group’s profit for the financial year attributable to equity holders of the
Company divided by the weighted average number of ordinary shares in issue during the financial year.
Diluted EPS is calculated on the same basis as basic EPS as there are no dilutive potential ordinary shares
as at 30 April 2015 and 2014.
750,000 (2014: 780,000) outstanding share options granted to employees under the share option plans
have not been included in the calculation of diluted earnings per share because they are anti-dilutive for
the current and previous financial period presented.
