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112
JOHN DANIEL HOLDINGS LIMITED AND ITS SUBSIDIARIES
INTEGRATED ANNUAL REPORT 2011
Notes to the Annual Financial Statements
- Continued
Annual Financial Statements for the 15 months ended 30 September 2011
34. Earnings and fully diluted earnings per share
Group
Company
2011
2010
2011
2010
Profit / (Loss)
- Basic profit / (loss)
705 674 (6 644 682)
(2 032 562) (11 119 929)
- Loss on sale of fixed assets
30 612
-
15 518
-
- Impairment of property, plant and equipment
-
515 453
-
50 000
- (Reversal of impairment) / Impairment of intangible asset
(532 094)
626 387
-
-
Total headline earnings / (loss)
204 192 (5 502 842)
(2 017 044) (11 069 929)
The weighted average number of shares is calculated after taking into account the effect of the issue of 7 152 363
(2010: 91 980 241) shares on 31 August 2011 (2010: 31 March).
34.1 Earnings / (Loss) per share
Earnings / (Loss) per share has been calculated using the following:
Group
Company
2011
2010
2011
2010
Net profit / (loss) for the year attributable to ordinary
shareholders
705 674 (6 644 682)
(2 032 562) (11 119 929)
Weighted average number of shares in issue for the year
150 970 550
81 703 640
150 970 550
81 703 640
Basic earnings / (loss) per share (cents)
0,47
(8,13)
(1,35)
(13,61)
34.2 Headline earnings/(loss) per share
Loss per share has been calculated using the following:
Group
Company
2011
2010
2011
2010
Profit / (Loss)
- Basic profit / (loss)
705 674 (6 644 682)
(2 032 562) (11 119 929)
- Loss on sale of fixed assets
30 612
-
15 518
-
- Impairment of property, plant and equipment
-
515 453
-
50 000
- (Reversal of impairment) / Impairment of intangible asset
(532 094)
626 387
-
-
Total headline earnings / (loss)
204 192 (5 502 842)
(2 017 044) (11 069 929)
Weighted average number of shares in issue for the year
150 970 550
81 703 640
150 970 550
81 703 640
Headline earnings / (loss) per share (cents)
0,14
(6,74)
(1,34)
(13,55)