CEMENTOS PACASMAYO SAA | CIK:0001221029 | 3

  • Filed: 4/30/2018
  • Entity registrant name: CEMENTOS PACASMAYO SAA (CIK: 0001221029)
  • Generator: S2 Filings
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1221029/000161577418003041/0001615774-18-003041-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1221029/000161577418003041/cpac-20171231.xml
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  • ifrs-full:EarningsPerShareExplanatory

      26. Earnings per share (EPS)

     

    Basic earnings per share amounts are calculated by dividing the profit for the year attributable to common shares and investment shares of the equity holders of parent by the weighted average number of common shares and investment shares outstanding during the year.

     

    The following reflects the income and share data used in the basic and diluted EPS computations:

     

        2017     2016     2015  
          S/(000)       S/(000)       S/(000)  
    Numerator                        
    Net profit from continuing operations attributable to ordinary equity holders of the Parent     94,171       120,060       218,260  
    Net loss from discontinued operations attributable to ordinary equity holders of the Parent     (389 )     (3,886 )     (2,728 )
    Net profit attributable to ordinary equity holders of the Parent     93,782       116,174       215,532  

     

        2017     2016     2015  
        Thousands     Thousands     Thousands  
    Denominator                  
    Weighted average number of common and investment shares     446,062       544,687       573,998  

     

        2017     2016     2015  
        S/     S/     S/  
                       
    Basic profit for common and investment shares from continuing operations     0.21       0.22       0.39  
    Basic loss for common and investment shares from discontinued operations           (0.01 )     (0.01 )
    Basic profit for common and investment shares from continuing and discontinued operations     0.21       0.21       0.38  

     

     

    The weighted average number of shares in 2017, includes the weighted average effect of changes in treasury shares, explained in note 16(c).

     

    The Group has no dilutive potential ordinary shares as of December 31, 2017 and 2016.

     

    There have been no other transactions involving common shares and investment shares between the reporting date and the date of the authorization of these consolidated financial statements.