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Interim ReportCONTENTS2Highlights3Company Profile and Corporate Information4Investor Information5Management Discussion and Analysis13Other Information14Condensed Consolidated Statement of Profit or

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How to fill out basic earnings per share

01

Calculate net income available to common shareholders

02

Determine the weighted average number of common shares outstanding

03

Divide net income by weighted average number of common shares outstanding to get basic earnings per share

Who needs basic earnings per share?

01

Investors who want to evaluate a company's profitability on a per share basis

02

Analysts who are comparing the performance of different companies

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What is basic earnings per share?

Basic earnings per share (EPS) is a financial metric calculated by dividing a company's net income by the weighted average number of outstanding shares of common stock. It represents the portion of a company's profit allocated to each share of common stock.

Who is required to file basic earnings per share?

Publicly traded companies and certain private companies that meet specific criteria are required to report basic earnings per share in their financial statements. This includes companies that file with the Securities and Exchange Commission (SEC).

How to fill out basic earnings per share?

To calculate basic EPS, first determine the net income available to common shareholders, then divide this amount by the weighted average number of shares outstanding during the reporting period. Ensure all calculations align with the company's financial reporting standards.

What is the purpose of basic earnings per share?

The purpose of basic earnings per share is to provide investors and analysts with an indication of a company's profitability on a per-share basis, facilitating comparison between companies and tracking performance over time.

What information must be reported on basic earnings per share?

Companies must report the calcualted basic earnings per share amount, the net income used in the calculation, the number of shares outstanding, and details about any potentially dilutive securities that could affect future EPS calculations.

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