| 10. | Earnings per share (“EPS”) |
Basic EPS amounts are calculated by dividing the profit for the year attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year.
Diluted EPS amounts are calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.
The following reflects the income and share data used in the basic and diluted EPS computations:
| 2015 | ||||||||||||
| Amount after income tax |
Weighted average number of ordinary shares outstanding* |
Earnings per share |
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|
Basic earnings per share |
NT$000 | in thousands | NT$ | |||||||||
|
Profit (loss) attributable to: |
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|
Equity holders of the Company |
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|
- Continuing operations |
2,164,557 | 2.47 | ||||||||||
|
- Discontinued operations |
(34,233 | ) | (0.04 | ) | ||||||||
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Equity holders of the Company |
2,130,324 | 2.43 | ||||||||||
|
Predecessors’ interests |
(291,429 | ) | (0.33 | ) | ||||||||
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| 1,838,895 | 877,402 | 2.10 | ||||||||||
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| Diluted earnings per share | ||||||||||||
|
Employees’ bonuses |
10,867 | |||||||||||
|
Restricted shares |
27 | |||||||||||
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|
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Profit (loss) attributable to: |
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|
Equity holders of the Company |
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|
- Continuing operations |
2,164,557 | 2.44 | ||||||||||
|
- Discontinued operations |
(34,233 | ) | (0.04 | ) | ||||||||
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Equity holders of the Company |
2,130,324 | 2.40 | ||||||||||
|
Predecessors’ interests |
(291,429 | ) | (0.33 | ) | ||||||||
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| 1,838,895 | 888,296 | 2.07 | ||||||||||
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| 2016 | ||||||||||||
| Amount after income tax |
Weighted average number of ordinary shares outstanding* |
Earnings per share |
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|
Basic earnings per share |
NT$000 | In thousands | NT$ | |||||||||
|
Profit (loss) attributable to: |
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|
Equity holders of the Company |
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|
- Continuing operations |
1,829,327 | 2.13 | ||||||||||
|
- Discontinued operations |
(122,105 | ) | (0.14 | ) | ||||||||
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|
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Equity holders of the Company |
1,707,222 | 1.99 | ||||||||||
|
Predecessors’ interests |
(306,012 | ) | (0.35 | ) | ||||||||
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|
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| 1,401,210 | 859,644 | 1.64 | ||||||||||
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| Diluted earnings per share | ||||||||||||
|
Employees’ bonuses |
3,035 | |||||||||||
|
Restricted shares |
4,122 | |||||||||||
|
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|
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Profit (loss) attributable to: |
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|
Equity holders of the Company |
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|
- Continuing operations |
1,829,327 | 2.11 | ||||||||||
|
- Discontinued operations |
(122,105 | ) | (0.14 | ) | ||||||||
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|
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Equity holders of the Company |
1,707,222 | 1.97 | ||||||||||
|
Predecessors’ interests |
(306,012 | ) | (0.35 | ) | ||||||||
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| 1,401,210 | 866,801 | 1.62 | ||||||||||
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| 2017 | ||||||||||||||||
| Amount after income tax |
Weighted average number of ordinary shares outstanding |
Earnings per share |
Earnings per share |
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|
Basic earnings per share |
NT$000 | In thousands | NT$ | US$ | ||||||||||||
|
Profit attributable to: |
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|
Equity holders of the Company |
||||||||||||||||
|
- Continuing operations |
981,929 | 1.16 | 0.04 | |||||||||||||
|
- Discontinued operations |
1,814,953 | 2.14 | 0.07 | |||||||||||||
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| 2,796,882 | 846,686 | 3.30 | 0.11 | |||||||||||||
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Diluted earnings per share |
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Employees’ bonuses |
14,034 | |||||||||||||||
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Restricted shares |
5,075 | |||||||||||||||
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|
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Profit attributable to: |
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|
Equity holders of the Company |
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|
- Continuing operations |
981,929 | 1.13 | 0.04 | |||||||||||||
|
- Discontinued operations |
1,814,953 | 2.10 | 0.07 | |||||||||||||
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| 2,796,882 | 865,795 | 3.23 | 0.11 | |||||||||||||
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| * | The weighted average number of shares takes into account the weighted average effect of changes in treasury stock transaction during the year. |