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