Annual Report 2016
161
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MARCH 31, 2016
37. (LOSS) EARNINGS PER SHARE
The calculation of the basic and diluted (loss) earnings per share attributable to owners of the
Company is based on the following data:
(Loss) Earnings
2016
2015
HK$’000
HK$’000
(Loss) Earnings for the purposes of basic and diluted earnings
per share ((loss) profit for the year attributable to owners of
the Company)
(71,605)
31,957
Number of shares
2016
2015
’000
’000
(Restated)
Weighted average number of ordinary shares for the
purposes of basic earnings per share
75,452
75,164
Effect of dilutive potential ordinary shares:
Options
N/A
756
Weighted average number of ordinary shares for the
purposes of diluted earnings per share
75,452
75,920
The computation of diluted loss per share for the year ended March 31, 2016 does not assume
the conversion of the Company’s outstanding share options since their exercise would result in a
decrease in loss per share.
Weighted average number of ordinary shares, potential dilutive ordinary shares, basic and diluted
(loss) earnings per share were stated after taking into account the effect of the share consolidation
that took place on August 17, 2015. Comparative figures have also been restated on the
assumption that the share consolidation had been effective in prior year.
