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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