BASIC EARNINGS PER SHARE Clause Samples
The Basic Earnings Per Share clause defines how a company's net income is allocated to each outstanding share of common stock, providing a measure of profitability on a per-share basis. This clause typically outlines the calculation method, which involves dividing net income available to common shareholders by the weighted average number of common shares outstanding during the reporting period. By standardizing this calculation, the clause ensures comparability and transparency for investors, helping them assess the company's financial performance and make informed investment decisions.
BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month and nine-month periods ended September 30, 2024 and 2023 were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements Profit (loss) attributable to ordinary shareholders of the Company (In thousand Baht) (121,273) (28,158) (231,415) (62,528) Less Interest expenses for subordinated capital debentures (In thousand Baht) (3,328) (3,327) (3,328) (3,327) Profit (loss) used to determine basic earnings per share (In thousand Baht) (124,601) (31,485) (234,743) (65,855) Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) (0.1271) (0.0321) (0.2395) (0.0672) Consolidated Financial Statements Separate Financial Statements Profit (loss) attributable to ordinary shareholders of the Company (In thousand Baht) (215,000) (252,179) (546,459) (281,901) Less Interest expenses for subordinated capital debentures (In thousand Baht) (9,909) (9,873) (9,909) (9,873) Profit (loss) used to determine basic earnings per share (In thousand Baht) (224,909) (262,052) (556,368) (291,774) Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) (0.2295) (0.2674) (0.5677) (0.2977)
BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month periods ended March 31, 2023 and 2022 were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements Profit (loss) attributable to ordinary shareholders of the Company (In thousand Baht) (105,242) 32,724 (20,061) (73,419) Less Interest expenses for subordinated capital debentures (In thousand Baht) (3,255) (3,255) (3,255) (3,255) Profit (loss) used to determine basic earnings per share (In thousand Baht) (108,497) 29,469 (23,316) (76,674) Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) (0.1107) 0.0301 (0.0238) (0.0782)
BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month and six-month periods ended June 30, 2020 and 2019 were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements For the three-month period ended June 30, For the three-month period ended June 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 15,401 (45,320) (14,965) (18,076) Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.016 (0.046) (0.015) (0.018) Consolidated Financial Statements Separate Financial Statements For the six-month period ended June 30, For the six-month period ended June 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 16,335 (34,084) (4,175) 13,852 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.017 (0.035) (0.004) 0.014 The fair value measurements are categorised into different levels in the fair value hierarchy based on the inputs to valuation techniques used. The different levels are defined as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group can access at the measurement date. • Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3: unobservable inputs for the asset or liability. For disclosure purpose, the Group determines Level 2 fair values for traded debentures have been determined based on quoted selling prices from the Thai Bond Market Association that were not difference with fair value at the year end. For disclosure purposes, the Group determines Level 3 fair values for fair values of investment property is carried based on valuations by independent values. Fair value is measured by discounted cash flow projections which reflects rental income from current leases and assumptions about rental income from future leases in the light of current market conditions. The fair value also reflects any cash outflows that could be expected in respect of the property. The discount rate reflects current market assessments of the time value of money and risk adjusted. The fair value of ac...
BASIC EARNINGS PER SHARE. Basic earnings per share is calculated by dividing the profit for the periods by the weighted average number of ordinary shares in issue during the periods. Profit for the periods (Thousand Baht) 33,902 12,793 91,014 28,608 Weighted average number of ordinary shares (Shares) 584,500,000 350,000,000 584,500,000 350,000,000 Basic earnings per share (Baht per share) 0.06 0.04 0.16 0.08
BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the years ended December 31, 2019 and 2018 were based on the profit for the years attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the year as follows : Profit (loss) attributable to ordinary shareholders of the Company (basic) (Thousand Baht) (280,605) 30,785 (182,136) 148,292 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (basic) (Baht per share) (0.29) 0.03 (0.19) 0.15
BASIC EARNINGS PER SHARE. Basic earnings per share is calculated by dividing the profit for the periods by the weighted average number of ordinary shares in issue during the periods. For the three-month periods Net profit for the period (Baht) 10,770,590 18,905,273 Weighted average number of ordinary shares (Shares) 344,615,360 224,000,000 Basic earnings per share (Baht per share) 0.03 0.08 23. COMMITMENT AND CONTINGENT LIABILITIES As at March 31, 2012, the Company had lease and service agreements for office premise and branches for a period of 3 to 6 years. Under the agreements, the Company is committed to pay a monthly rental and service fee of Baht 20.49 million. In addition, the Company can renew the contract upon the end of the term. If the contract is not renewed, the Company has to demolish and restore the space back to the same condition before returning the rental space. As at March 31, 2012 and December 31, 2011, the Company had the balance of refundable deposits from rental places and equipment and others in the total amount of Baht 95.18 million and 91.82 million, respectively. At the maturity date, the security money will be refunded to the Company after deducting the expenses as specified in the contract. As at March 31, 2012 December 31, 2011, the Company had the letter of guarantee issued by a financial institution to secure the purchase of goods with 2 local companies in the amount of Baht 1.50 million and Baht 1.50 million, respectively, of each company.
BASIC EARNINGS PER SHARE. Basic earnings per share is calculated by dividing the profit for the periods by the weighted average number of ordinary shares in issue during the periods. 2018 2017 2018 2017 Profit for the periods (Thousand Baht) 33,782 31,007 62,389 57,112 Weighted average number of ordinary shares (Thousand Shares) 584,500 584,500 584,500 584,500 Basic earnings per share (Baht per share) 0.06 0.05 0.11 0.10 For the three-month periods ended June 30, For the six-month periods ended June 30,
BASIC EARNINGS PER SHARE. Basic earnings per share is calculated by dividing the profit for the period attributable to shareholders of the Company (excluded other comprehensive income) by the weighted average number of ordinary shares which are issued and paid-up during the year. For the years ended December 31, 2022 and 2021: Consolidated financial statements 2022 2021 2022 2021 Profit attributable to ordinary Owners of the company (Baht) 173,109,987.35 422,698,175.54 5,119,475.06 233,599,367.30 Issued and paid-up share capital (Shares) Number of ordinary shares at beginning of the year 215,000,000 214,735,149 215,000,000 214,735,149 Number of ordinary shares at end of the year 214,000,000 214,735,149 214,000,000 214,735,149 Weighted average number of ordinary shares (Shares) 214,000,000 214,735,149 214,000,000 214,735,149 Basic earnings per share (Baht per shares) 0.81 1.97 0.02 1.09 25. OPERATING SEGMENT Operating segment information is reported in a manner consistent with the internal reports that are regularly reviewed by the chief operating decision maker in order to make decisions about the allocation of resources to the segment and assess its performance. The chief operating decision maker has been identified as the executive committee. The Company and its subsidiaries’s main businesses were specialized occupational medicine hospital, medical services, analyzed samples and sent for medical diagnosis. Its operations are carried on only in Thailand. Segment performance is measured based on operating profit or loss, on a basis consistent with that used to measure operating profit or loss in the financial statements. In the fourth quarter of the year 2022, the management of the Company and its subsidiaries have an opinion to stop the environmental analysis operations under the management of Accusfas Lab Center Co., Ltd. from October 2022 onwards in order for the Company to fully focus on operating the hospital business. Hospital Occupational Medicine Environmental analysis Total 2022 2021 2022 2021 2022 2021 2022 2021 Revenue from business 451,110 623,000 188,634 310,271 89 9,365 639,833 942,636 Cost of business (185,012) (116,930) (118,314) (189,674) (1,519) (8,942) (304,845) (315,546) Gross profit (loss) 266,098 506,070 70,320 120,597 (1,430) 423 334,988 627,090 Other incomes 11,370 10,497 Selling expenses (20,332) (19,784) Administrative expenses (103,976) (86,246) Finance costs (10,821) (8,754) Tax expenses (38,124) (100,105) Profit for the year 173,105 422,698 Depreciation...
BASIC EARNINGS PER SHARE. Basic earnings per share is calculated by dividing the profit for the periods by the weighted average number of ordinary shares in issue during the periods. 2012 2011 2012 2011 Net profit for the period (Baht) 2,228,655 2,390,264 34,321,310 40,156,273 Weighted average number of ordinary shares (Shares) 313,956,501 344,428,403 307,751,801 294,619,991 Basic earnings per share (Baht per share) 0.01 0.01 0.11 0.14 For the three-month For the nine-month periods ended September 30, periods ended September 30, 23. COMMITMENT AND CONTINGENT LIABILITIES As at September 30, 2012, the Company had lease and service agreements for office premise and branches for a period of 3 to 6 years. Under the agreements, the Company is committed to pay a monthly rental and service fee of Baht 21.49 million. In addition, the Company can renew the contract upon the end of the term. If the contract is not renewed, the Company has to demolish and restore the space back to the same condition before returning the rental space. As at September 30, 2012 and December 31, 2011, the Company had the balance of refundable deposits from rental places and equipment and others in the total amount of Baht 106.31 million and
BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month periods ended March 31, 2020 and 2019, were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements For the three-month period ended March 31, For the three-month period ended March 31, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 934 11,236 10,790 31,928 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.0010 0.0115 0.0110 0.0326
