23 Earnings per share (EPS)
Basic EPS is calculated by dividing the profit for the period attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the period.
Diluted EPS is calculated by dividing the profit attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares.
|
in CHF 1,000 |
2022 |
2021 |
|
|
|
|
|
(Loss)/Profit for the period attributable to owners of the parent 1) |
–58,278 |
117,631 |
1) Prior-year figures restated, refer to Note 2 Change in accounting policies.
|
Number of shares |
2022 |
2021 |
|
|
|
|
|
Weighted average number of ordinary shares |
154,956,708 |
154,711,618 |
|
Adjustment for share-based payment plans |
N/A |
399,550 |
|
Weighted average number of shares used to calculate diluted earnings per share |
154,956,708 |
155,111,168 |
|
|
|
|
|
Basic earnings per share in CHF 1) |
–0.38 |
0.76 |
|
|
|
|
|
Diluted earnings per share in CHF 1) |
–0.38 |
0.76 |
1) Prior-year figures restated, refer to Note 2 Change in accounting policies.
SoftwareOne has share-based payment plans which would increase the weighted average number of shares used to calculate diluted earnings per share by 370,394. However, due to the loss for the period in 2022, these are considered as anti-dilutive.