Eps

Basic earnings per share should be calculated by dividing the net

profit or loss for the period attributable to equity shareholders by the

weighted average number of equity shares outstanding during the period.

For the purpose of calculating basic earnings per share, the net

profit or loss for the period attributable to equity shareholders should be

the net profit or loss for the period after deducting preference dividends

and any attributable tax thereto for the period.

Diluted Earnings Per Share

 For the purpose of calculating diluted earnings per share, the net

profit or loss for the period attributable to equity shareholders and

the weighted average number of shares outstanding during the period

should be adjusted for the effects of all dilutive potential equity

shares.

Example:-