KBS Fashion Group Ltd | CIK:0001546383 | 3

  • Filed: 4/30/2018
  • Entity registrant name: KBS Fashion Group Ltd (CIK: 0001546383)
  • Generator: Ez-XBRL
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1546383/000121390018005204/0001213900-18-005204-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1546383/000121390018005204/kbsf-20171231.xml
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    • ifrs-full:DisclosureOfEarningsPerShareExplanatory

    19.EARNINGS/ (LOSS) PER SHARE

     

       For the years ended December 31, 
       2017  2016  2015 
     Basic (Loss)/Earnings Per Share Numerator         
               
     Profit for the year attributable to owners of the Company $(14,815,596) $(11,902,687) $1,243,670 
                  
     Diluted (Loss)/Earnings Per Share Numerator            
      Profit for the year attributable to owners of the Company $(14,815,596) $(11,902,687) $1,243,670 
                  
     Basic (Loss)/Earnings Per Share Denominator#            
     Original shares:  1,767,821   1,694,489   1,694,489 
     Additions from actual events:            
     - Issuance of common stock, weighted  93,010   55,653   - 
     Basic weighted average shares outstanding  1,860,831   1,750,142   1,694,489 
                  
     Diluted (Loss)/Earnings Per Share Denominator#            
     Basic weighted average shares outstanding  1,860,831   1,750,142   1,694,489 
     Dilutive shares: Potential additions from dilutive events:            
     - Exercise of investor warrants*  -   -   - 
     Diluted Weighted Average Shares Outstanding:  1,860,831   1,750,142   1,694,489 
                  
     (Loss)/Earnings Per Share#            
     - Basic $(7.96) $(6.80) $0.73 
     - Diluted $(7.96) $(6.80) $0.73 
     Weighted Average Shares Outstanding#            
     - Basic  1,860,831   1,750,142   1,694,489 
     - Diluted  1,860,831   1,750,142   1,694,489 

     

    *There were no potential dilutive additions to diluted weighted shares outstanding as a result of the outstanding warrants being out-of-the-money during the periods presented.

     

     #The amount of shares and the respective calculations of earnings/(loss) per share have been adjusted according to reverse split effective during the year.