ASSYSTEM_Registration_Document_2017
6
FINANCIAL STATEMENTS
CONSOLIDATED FINANCIAL STATEMENTS
2017
2016
Continuing operations
Discontinued operations
Continuing operations
Discontinued operations
Total
Total
Profit for the period attributable to owners of the parent Basic earnings attributable to owners of the parent Weighted average number of ordinary shares outstanding during the year Basic earnings per share (in euros)
12.8
391.3
404.1
3.8
27.7
31.5
12.8
391.3
404.1
3.8
27.7
31.5
20,910,097 20,910,097 20,910,097 21,258,072 21,258,072 21,258,072
0.61
18.71
19.33
0.18
1.30
1.48
DILUTED EARNINGS PER SHARE
Diluted earnings per share is calculated by adjusting (i) profit for the period attributable to owners of the parent for the impact of all dilutive potential ordinary shares, net of the related tax, and (ii) the weighted average number of ordinary shares outstanding by assuming conversion into ordinary shares of all dilutive instruments outstanding. Treasury shares deducted from consolidated equity
are not taken into account in the calculation of basic or diluted earnings per share. The Group’s dilutive instruments correspond to free shares and performance shares.
Dilutive instruments are only taken into account if their dilutive impact reduces earnings per share or increases loss per share. In accordance with IAS 33, if diluted earnings per share is higher than basic earnings per share it is considered to be non-representative and is reduced to the same amount as basic earnings per share.
Diluted earnings per share for 2017 and 2016 breaks down as follows:
2017
2016
Continuing operations
Discontinued operations
Continuing operations
Discontinued operations
Total
Total
In millions of euros
Profit for the period attributable to owners of the parent Interest expense related to Ornane and Odirnane bonds (net of income tax) Adjusted profit used to calculate diluted earnings per share Weighted average number of ordinary shares outstanding during the year Weighted average number of potential ordinary shares based on dilutive instruments outstanding during the year • Free shares and/or performance shares
12.8
391.3
404.1
3.8
27.7
31.5
-
-
-
0.4
-
0.4
12.8
391.3
404.1
4.2
27.7
31.9
20,910,097 20,910,097 20,910,097 21,258,072 21,258,072 21,258,072
113,330
139,860
253,190
65,317 310,053
92,000
157,317 310,053
• Ornane bonds • Odirnane bonds
- -
- -
- -
- -
4,301,139
4,301,139
Weighted average number of ordinary shares used to calculate diluted earnings per share Diluted earnings per share (in euros)
21,023,427 21,049,957 21,163,287 25,934,581 21,350,072 26,026,581
0.61
18.59
19.09
0.16
1.30
1.23
7.4
Dividend per share
2018*
2017
2016
Date of dividend payout from prior-year profit
By 30/06/2018 14/06/2017 02/06/2016 16/05/2018 16/05/2017 24/05/2016
Date dividend payout on prior-year profit proposed to shareholders at the AGM
Total dividend (in millions of euros) paid out from prior-year profit* Dividend per share (in euros) paid out from prior-year profit
NC
21.2 1.00
17.0 0.80
1.00
* Subject to shareholder approval at the AGM.
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ASSYSTEM
REGISTRATION DOCUMENT 2017
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