SOPRA_STERIA_REGISTRATION_DOCUMENT_2017
2017 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements
13.2.Earnings per share
2017
2016
Net profit attributable to the Group in millions of euros (a) Weighted average number of ordinary shares in issue (b)
171.4
150.4
20,537,507
20,476,389
Weighted average number of treasury shares (c)
322,883
431,474
Weighted average number of shares in issue excluding treasury shares (d) = (b) - (c)
20,214,624
20,044,915
BASIC EARNINGS PER SHARE IN EUROS (A/D)
8.48
7.50
2017
2016
Net profit attributable to the Group in millions of euros (a)
171.4
150.4
Weighted average number of shares in issue excluding treasury shares (d) Dilutive effect of instruments that give rise to potential ordinary shares (e) Theoretical weighted average number of equity instruments (f) = (d) + (e)
20,214,624
20,044,915
65,707
48,066
20,280,331
20,092,981
DILUTED EARNINGS PER SHARE IN EUROS (A/F)
8.45
7.49
The method used to calculate earnings per share is set out below. Treasury shares are detailed in Note 13.1.2. The potentially dilutive instruments are presented in Note 5.4. Earnings per share as stated in the income statement are calculated on the basis of the Group’s share in the net profit as follows: p basic earnings per share are based on the weighted average number of shares in issue during the financial year, calculated according to the dates when the funds arising from cash share issues were received and, in respect of shares issued for contributions in kind via equity, the date on which the corresponding newGroup companies were consolidated for the first time;
p diluted earnings per share are calculated by adjusting the Group’s share of net profit and the weighted average number of shares outstanding for the diluting effect of share subscription option plans in force at the end of the financial year and free share plans. The treasury stock method is applied on the basis of the average share price for the year.
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SOPRA STERIA REGISTRATION DOCUMENT 2017
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