ACCOUNTABILITY 206 YINSON HOLDINGS BERHAD 15. EARNINGS PER SHARE (a) Basic The calculation of the basic earnings per share is based on the net profit attributable to the ordinary equity shareholders of the Company for the financial year divided by the weighted average number of ordinary shares in issue or issuable during the year, if any, excluding ordinary shares purchased by the Company and held as treasury shares (Note 29). Group 2026 2025 Net profit attributable to owners of the Company (RM million) 683 1,249 Less: Distributions to holders of perpetual securities and RCPS (RM million) (258) (142) Net profit attributable to ordinary equity shareholders of the Company (RM million) 425 1,107 Weighted average number of ordinary shares in issue at end of the financial year (‘000) 2,875,945 2,964,847 Basic earnings per share (sen) 14.8 37.3 The weighted average number of shares takes into account the weighted average effect of changes in ordinary shares transactions during the financial year. (b) Diluted The diluted earnings per share is calculated by dividing the net profit attributable to the ordinary equity shareholders of the Company for the financial year (adjusted for interest income, net of tax, earned on the proceeds arising from the conversion of the Employee Share Scheme (“ESS”) options, free detachable warrants (“Warrants”) and restricted share units (“RSU”), if any, and changes in profit or loss recorded by the Company that is attributable to the increase in the number of outstanding ordinary shares of YPOHL as a result of the assumed conversion of the RCPS and Warrants issued under the RCPS And Warrants Issue (Note 48)) (“Adjusted profit”) by the weighted average number of ordinary shares as adjusted for the basic earnings per share and includes all potential dilutive shares arising from the ESS options, Warrants and RSU granted by the reporting date, as if the ESS options, Warrants and RSU had been exercised on the first day of the financial year or the date of the grant, if later. Group 2026 2025 Net profit attributable to ordinary equity shareholders of the Company (RM million) 425 1,107 Less: Changes in net profit on assumed conversion of RCPS and Warrants under the RCPS and Warrants Issue (RM million) (259) - Adjusted net profit attributable to ordinary equity shareholders of the Company (RM million) 166 1,107 Weighted average number of ordinary shares in issue at end of the financial year (‘000) 2,875,945 2,964,847 Adjustments for ESS options, warrants and RSU (‘000) - 36,008 Adjusted weighted average number of ordinary shares in issue at end of the financial year (‘000) 2,875,945 3,000,855 Diluted earnings per share (sen) 5.8 36.9
RkJQdWJsaXNoZXIy NDgzMzc=