Sopra Steria - 2018 Registration document

2018 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

13.2.Earnings per share

2018

2017

Net profit attributable to the Group in millions of euros (a) Weighted average number of ordinary shares outstanding (b)

125.1

172.5

20,547,701

20,537,507

Weighted average number of treasury shares (c)

366,701

322,883

Weighted average number of shares outstanding excluding treasury shares (d) = (b) - (c)

20,181,000

20,214,624

BASIC EARNINGS PER SHARE IN EUROS (A/D)

6.20

8.53

2018

2017

Net profit attributable to the Group in millions of euros (a)

125.1

172.5

Weighted average number of shares outstanding 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)

20,181,000

20,214,624

102,323

65,707

20,283,323

20,280,331

DILUTED EARNINGS PER SHARE IN EUROS (A/F)

6.17

8.51

The method used to calculate earnings per share is set out below. Treasury shares are detailed in Note 13.1.2. 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 outstanding 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 dilutive effect of share subscription option plans in force at the financial year-end 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 2018

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