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AVI-TECH ELECTRONICS LIMITED
| ANNUAL REPORT 2015
NOTES TO
FINANCIAL STATEMENTS
30 June 2015
29 EARNINGS (LOSS) PER SHARE (CONT’D)
From continuing operations
The calculation of basic and diluted earnings (loss) per share attributable to owners of the Company is based
on the following data.
Earnings figures are calculated as follows:
Group
2015
2014
$’000
$’000
Profit (Loss) for the year attributable to owners of the Company
6,550
(9,932)
Less: Profit (Loss) for the year from discontinued operations
(2,828)
9,393
Earnings (Loss) for the purposes of basic and diluted
earnings (loss) per share from continuing operations
3,722
(539)
The denominators used are the same as those detailed above for both basic and diluted earnings per share.
Earnings (Loss) per share (cents)
– Basic
1.09
(0.16)
– Diluted
1.09
(0.16)
From discontinued operations
Basic and diluted earnings per share for the discontinued operations is 0.82 cents per share (2014: 2.74 cents
loss per share), based on the profit for the year from the discontinued operations of $2.8 million (2014: loss
of $9.4 million) and the denominators detailed above for both basic and diluted loss per share.
30 DIVIDENDS
During the year, the Company declared and paid interim one-tier tax exempt dividends of 0.3 cents per share
totalling $1,027,000 in respect of the financial year ended 30 June 2015.
Subsequent to the end of the reporting period, the Company proposed a final one-tier tax exempt dividend
of 0.3 cents per ordinary share totalling $1,027,000 and a special dividend of 0.7 cents per ordinary share
totalling $2,397,000 in respect of the financial year ended 30 June 2015.
