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AEMULUS HOLDINGS BERHAD
A N N U A L R E P O R T 2 0 1 6
22. EARNINGS PER SHARE
GROUP
22.1 Basic (loss)/earnings per share
Basic (loss)/earnings per share of the Group is calculated by dividing the (loss)/profit attributable to owners of the
Company by the weighted average number of ordinary shares in issue during the financial period as follows:
1.10.15
to 30.9.16
17.10.14
to 30.9.15
RM
RM
(Loss)/Profit attributable to owners of the Company (RM)
(2,735,019)
9,067,033
Weighted average number of ordinary shares of RM0.10 each
438,850,000
354,667,808
Basic (loss)/profit per share (sen)
(0.62)
2.56
The weighted average number of shares takes into account the weighted average effect of the shares as at the end
of the reporting period. The weighted average number of shares computed as at 30 September 2015 assumed at
354,667,808 ordinary shares were in issue since the inception of the Group.
22.2 Diluted earnings per share
There is no diluted earnings per share as the Company does not have any dilutive potential ordinary shares as at
the end of the reporting period.
23. SEGMENTAL REPORTING
Business Segments
GROUP
The management determines the business segments based on the reports reviewed and used by the directors for
strategic decisions making and resources allocation.
The Group has only one reportable business segment, i.e. electronic tester segment which is involved in the designing
and assembling of automated test equipment and test and measurement instruments and the provision of their related
and design consultancy services. As such, no operating segment information is prepared.
NOTES TO THE FINANCIAL STATEMENTS
(Cont’d)
– 30 SEPTEMBER 2016