Section 3 - AASB 133 - Earnings per Share - August 2015 - Convertible preference shares

3 Convertible preference shares

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="8" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Calculation of diluted earnings per share</td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:112.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Profit from continuing operations attributable to ordinary equity holders of the parent entity (control number)</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Ordinary shares</td><td colspan="2" style="width:48.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Per share</td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr></thead><tbody><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">As reported</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">10,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5.00</td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Options</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">–</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">20,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">10,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2,020,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">4.95</td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Dilutive</td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5% convertible bonds</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">13,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">4,020,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3.23</td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Dilutive</td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Convertible preference shares</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,400,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,600,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt"></td></tr><tr><td style="width:112.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">19,400,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:66.55pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,620,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3.45</td><td style="width:52.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Antidilutive</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:313.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Basic EPS</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Diluted EPS</td></tr><tr><td style="width:313.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt">CU</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt">CU</td></tr></thead><tbody><tr><td style="width:313.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5.00</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3.23</td></tr><tr><td style="width:313.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations attributable to ordinary equity holders of the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(2.00)(a)</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(0.99)(b)</td></tr><tr><td style="width:313.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3.00(c)</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2.24(d)</td></tr><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) (CU4,000,000) ÷ 2,000,000 = (CU2.00) (b) (CU4,000,000) ÷ 4,020,000 = (CU0.99) (c) CU6,000,000 ÷ 2,000,000 = CU3.00 (d) (CU6,000,000 + CU3,000,000) ÷ 4,020,000 = CU2.24</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="2" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Parent:</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Profit attributable to ordinary equity holders of the parent entity</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU12,000 (excluding any earnings of, or dividends paid by, the subsidiary)</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Ordinary shares outstanding</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">10,000</td></tr><tr><td rowspan="3" style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Instruments of subsidiary owned by the parent</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">800 ordinary shares</td></tr><tr><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">30 warrants exercisable to purchase ordinary shares of subsidiary</td></tr><tr><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">300 convertible preference shares</td></tr><tr><td colspan="2" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Subsidiary:</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Profit</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU5,400</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Ordinary shares outstanding</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,000</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Warrants</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">150, exercisable to purchase ordinary shares of the subsidiary</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Exercise price</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU10</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Average market price of one ordinary share</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU20</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Convertible preference shares</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">400, each convertible into one ordinary share</td></tr><tr><td style="width:222.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dividends on preference shares</td><td style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1 per share</td></tr><tr><td colspan="2" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">No inter-company eliminations or adjustments were necessary except for dividends.</td></tr><tr><td colspan="2" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">For the purposes of this illustration, income taxes have been ignored.</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Subsidiary’s earnings per share</td></tr></thead><tbody><tr><td rowspan="2" style="width:108.35pt; padding-right:5.4pt; padding-left:5.4pt">Basic EPS</td><td rowspan="2" style="width:148.45pt; padding-right:5.4pt; padding-left:5.4pt">CU5.00 calculated:</td><td style="width:171.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU5,400(a) – CU400(b)</td></tr><tr><td style="width:171.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,000(c)</td></tr><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td rowspan="2" style="width:108.35pt; padding-right:5.4pt; padding-left:5.4pt">Diluted EPS</td><td rowspan="2" style="width:148.45pt; padding-right:5.4pt; padding-left:5.4pt">CU3.66 calculated:</td><td style="width:171.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU5,400(d)</td></tr><tr><td style="width:171.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(1,000 + 75(e) + 400(f))</td></tr><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) Subsidiary's profit attributable to ordinary equity holders.(b) Dividends paid by subsidiary on convertible preference shares.(c) Subsidiary's ordinary shares outstanding.(d) Subsidiary's profit attributable to ordinary equity holders (CU5,000) increased by CU400 preference dividends for the purpose of calculating diluted earnings per share.(e) Incremental shares from warrants, calculated: [(CU20 – CU10) ÷ CU20] × 150.(f) Subsidiary's ordinary shares assumed outstanding from conversion of convertible preference shares, calculated: 400 convertible preference shares × conversion factor of 1.</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Consolidated earnings per share</td></tr></thead><tbody><tr><td rowspan="2" style="width:53.75pt; padding-right:5.4pt; padding-left:5.4pt">Basic EPS</td><td rowspan="2" style="width:102.95pt; padding-right:5.4pt; padding-left:5.4pt">CU1.63 calculated:</td><td style="width:271.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU12,000(a) + CU4,300(b)</td></tr><tr><td style="width:271.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">10,000(c)</td></tr><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td rowspan="2" style="width:53.75pt; padding-right:5.4pt; padding-left:5.4pt">Diluted EPS</td><td rowspan="2" style="width:102.95pt; padding-right:5.4pt; padding-left:5.4pt">CU1.61 calculated:</td><td style="width:271.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU12,000 + CU2,928(d) + CU55(e) + CU1,098(f)</td></tr><tr><td style="width:271.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">10,000</td></tr><tr><td colspan="3" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) Parent's profit attributable to ordinary equity holders of the parent entity(b) Portion of subsidiary’s profit to be included in consolidated basic earnings per share, calculated: (800 × CU5.00) + (300 × CU1.00).(c) Parent’s ordinary shares outstanding.(d) Parent’s proportionate interest in subsidiary’s earnings attributable to ordinary shares, calculated: (800 ÷ 1,000) × (1,000 shares × CU3.66 per share).(e) Parent’s proportionate interest in subsidiary’s earnings attributable to warrants, calculated: (30 ÷ 150) × (75 incremental shares × CU3.66 per share).(f) Parent’s proportionate interest in subsidiary’s earnings attributable to convertible preference shares, calculated: (300 ÷ 400) × (400 shares from conversion × CU3.66 per share).</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to equity holders of the parent entity</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU100,000</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Ordinary shares outstanding</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">10,000</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Non-convertible preference shares</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,000</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Non-cumulative annual dividend on preference shares (before any dividend is paid on ordinary shares)</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU5.50 per share</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">After ordinary shares have been paid a dividend of CU2.10 per share, the preference shares participate in any additional dividends on a 20:80 ratio with ordinary shares (ie after preference and ordinary shares have been paid dividends of CU5.50 and CU2.10 per share, respectively, preference shares participate in any additional dividends at a rate of one-fourth of the amount paid to ordinary shares on a per-share basis).</td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dividends on preference shares paid</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CU33,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU5.50 per share)</td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dividends on ordinary shares paid</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CU21,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU2.10 per share)</td></tr><tr><td colspan="6" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic earnings per share is calculated as follows:</td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to equity holders of the parent entity</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">100,000</td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Less dividends paid:</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> Preference</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">33,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> Ordinary</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">21,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(54,000)</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Undistributed earnings</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">46,000</td></tr><tr><td colspan="6" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Allocation of undistributed earnings:</td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Allocation per ordinary share = A</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Allocation per preference share = B; B = 1/4 A</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="5" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(A × 10,000) + (1/4 × A × 6,000) = CU46,000</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="5" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">A = CU46,000 ÷ (10,000 + 1,500)</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="5" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">A = CU4.00</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="5" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">B = 1/4 A</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="5" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">B = CU1.00</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="4" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic per share amounts:</td></tr><tr><td colspan="2" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Preference shares</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Ordinary shares</td></tr><tr><td style="width:290.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Distributed earnings</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU5.50</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU2.10</td></tr><tr><td style="width:290.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Undistributed earnings</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.00</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU4.00</td></tr><tr><td style="width:290.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Totals</td><td style="width:57.45pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU6.50</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU6.10</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">20X1</td><td colspan="2" style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Profit (loss) from continuing operations attributable to the parent entity(a)</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="width:93.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Profit (loss) attributable to the parent entity</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CU</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CU</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr></thead><tbody><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">First quarter</td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Second quarter</td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,500,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,500,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Third quarter</td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1,000,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">(1,000,000)(b)</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td></tr><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Fourth quarter</td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(700,000)</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(700,000)</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:213pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Full year</td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">11,800,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:25.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">9,800,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="7" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="7" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) This is the control number (before adjusting for preference dividends).(b) Company A had a CU2,000,000 loss (net of tax) from discontinued operations in the third quarter.</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:463.1pt; border-collapse:collapse"><tbody><tr><td colspan="8" style="width:440.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">First Quarter 20X1</td><td colspan="2" style="width:1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS calculation</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to the parent entity</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,000,000</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Less: preference share dividends</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(40,000)(a)</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">4,960,000</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:125.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dates</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Shares outstanding</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Fraction of period</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 January–28 February</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,000,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2/3</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3,333,333</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Issue of ordinary shares on 1 March</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 March–31 March</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">200,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1/3</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,733,333</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,200,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,066,666</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Basic EPS</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU0.98</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:5.65pt"><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-top:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS calculation</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU4,960,000</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: profit impact of assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Preference share dividends</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU40,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a)</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Interest on 5% convertible bonds</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU90,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(b)</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Effect of assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU130,000</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity including assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU5,090,000</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Weighted-average shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,066,666</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="5" style="width:313.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: incremental shares from assumed conversions</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Warrants</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">0</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(c)</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Convertible preference shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">800,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5% convertible bonds</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">480,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Dilutive potential ordinary shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,280,000</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Adjusted weighted-average shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,346,666</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU0.80</td><td colspan="2" style="width:1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="9" style="width:450.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) 800,000 shares × CU0.05(b) (CU12,000,000 × 5%) ÷ 4; less taxes at 40%(c) The warrants were not assumed to be exercised because they were antidilutive in the period (CU55 [exercise price] > CU49 [average price]).</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:28.15pt"></td><td style="width:136.5pt"></td><td style="width:68.25pt"></td><td style="width:22.75pt"></td><td style="width:68.25pt"></td><td style="width:22.75pt"></td><td style="width:22.75pt"></td><td style="width:81.9pt"></td><td style="width:9.75pt"></td><td style="width:2.05pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="8" style="width:440.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Second Quarter 20X1</td><td colspan="2" style="border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:349.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS calculation</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:349.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to the parent entity</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,500,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:349.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Less: preference share dividends</td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(10,000)(a)</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:349.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity</td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,490,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:139.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:167.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dates</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Shares outstanding</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Fraction of period</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td></tr><tr><td colspan="2" style="width:167.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 April</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,200,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:167.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Conversion of 5% bonds on 1 April</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">480,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:167.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 April–31 May</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">5,680,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2/3</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3,786,666</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:167.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Conversion of preference shares 1 June</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">600,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:167.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 June–30 June</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,280,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1/3</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2,093,333</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:349.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Weighted-average shares</td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,880,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="6" style="width:349.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS</td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.10</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS calculation</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU6,490,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: profit impact of assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:230.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Preference share dividends</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CU10,000(a)</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Effect of assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU10,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity including assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU6,500,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="8" style="width:440.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Weighted-average shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,880,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: incremental shares from assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:230.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Warrants</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">50,000(b)</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:230.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Convertible preference shares</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">600,000(c)</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Dilutive potential ordinary shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">650,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Adjusted weighted-average shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,530,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:258.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.00</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="9" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) 200,000 shares × CU0.05(b) CU55 × 600,000 = CU33,000,000; CU33,000,000 ÷ CU60 = 550,000; 600,000 – 550,000 = 50,000 shares OR [(CU60 – CU55) ÷ CU60] × 600,000 shares = 50,000 shares(c) (800,000 shares × 2/3) + (200,000 shares × 1/3)</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:28.15pt"></td><td style="width:150.15pt"></td><td style="width:68.25pt"></td><td style="width:22.75pt"></td><td style="width:68.25pt"></td><td style="width:22.75pt"></td><td style="width:22.75pt"></td><td style="width:68.25pt"></td><td style="width:9.75pt"></td><td style="width:2.05pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="9" style="width:449.6pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Third Quarter 20X1</td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS calculation</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to the parent entity</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,000,000</td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Less: preference share dividends</td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(10,000)</td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity</td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">990,000</td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations attributable to the parent entity</td><td colspan="2" style="width:80.2pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(2,000,000)</td></tr><tr><td colspan="7" style="width:358.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss attributable to ordinary equity holders of the parent entity</td><td colspan="2" style="width:80.2pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(1,010,000)</td></tr><tr><td colspan="9" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="2" style="width:176.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dates</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Shares outstanding</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Fraction of period</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td></tr><tr><td colspan="2" style="width:176.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 July–31 August</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,280,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2/3</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">4,186,666</td></tr><tr><td colspan="2" style="width:176.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Exercise of warrants on 1 September</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">600,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="2" style="width:176.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 September–30 September</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,880,000</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1/3</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2,293,333</td></tr><tr><td colspan="3" style="width:244.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Weighted-average shares</td><td style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,480,000</td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU0.15</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.31)</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.16)</td></tr><tr><td colspan="9" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS calculation</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU990,000</td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: profit impact of assumed conversions</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Preference share dividends</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU10,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Effect of assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU10,000</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity including assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1,000,000</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations attributable to the parent entity</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU2,000,000)</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss attributable to ordinary equity holders of the parent entity including assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU1,000,000)</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Weighted-average shares</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,480,000</td></tr><tr><td colspan="4" style="width:267.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: incremental shares from assumed conversions</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Warrants</td><td style="width:57.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">61,538(a)</td><td colspan="2" style="width:11.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:17.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:239.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Convertible preference shares</td><td style="width:57.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">200,000</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Dilutive potential ordinary shares</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">261,538</td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Adjusted weighted-average shares</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,741,538</td></tr><tr><td colspan="9" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU0.15</td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.30)</td></tr><tr><td colspan="5" style="width:335.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:78.5pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.15)</td></tr><tr><td colspan="9" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) [(CU65 − CU55) ÷ CU65] × 600,000 = 92,308 shares; 92,308 × 2/3 = 61,538 shares</td></tr><tr style="height:0pt"><td style="width:28.15pt"></td><td style="width:159.25pt"></td><td style="width:68.25pt"></td><td style="width:22.75pt"></td><td style="width:68.25pt"></td><td style="width:13.65pt"></td><td style="width:9.75pt"></td><td style="width:2.05pt"></td><td style="width:89.3pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="5" style="width:449.6pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Fourth Quarter 20X1</td></tr><tr><td colspan="2" style="width:290.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS calculation</td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td></tr><tr><td colspan="3" style="width:363.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from continuing operations attributable to the parent entity</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(700,000)</td></tr><tr><td colspan="3" style="width:363.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Add: preference share dividends</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(10,000)</td></tr><tr><td colspan="3" style="width:363.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss attributable to ordinary equity holders of the parent entity</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(710,000)</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dates</td><td style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Shares outstanding</td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Fraction of period</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 October–31 December</td><td style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,880,000</td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3/3</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,880,000</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td><td style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,880,000</td></tr><tr><td style="width:199.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:80.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td></tr><tr><td colspan="3" style="width:363.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic and diluted EPS</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="3" style="width:363.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss attributable to ordinary equity holders of the parent entity</td><td style="width:2.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:62pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.10)</td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr><td colspan="9" style="width:422.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Full Year 20X1</td></tr><tr><td colspan="8" style="width:340.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS calculation</td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td></tr><tr><td colspan="8" style="width:340.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to the parent entity</td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">11,800,000</td></tr><tr><td colspan="8" style="width:340.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Less: preference share dividends</td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(70,000)</td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">11,730,000</td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations attributable to the parent entity</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(2,000,000)</td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">9,730,000</td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:130.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Dates</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Shares outstanding</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Fraction of period</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="width:83.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 January–28 February</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,000,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2/12</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">833,333</td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Issue of ordinary shares on 1 March</td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">200,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 March–31 March</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,200,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1/12</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">433,333</td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Conversion of 5% bonds on 1 April</td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">480,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 April–31 May</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5,680,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2/12</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">946,667</td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Conversion of preference shares on 1 June</td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">600,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 June–31 August</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,280,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">3/12</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1,570,000</td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Exercise of warrants on 1 September</td><td style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">600,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1 September–31 December</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,880,000</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">4/12</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">2,293,333</td></tr><tr><td colspan="2" style="width:153.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Weighted-average shares</td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,076,667</td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Basic EPS</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="3" style="width:231.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.93</td></tr><tr><td colspan="3" style="width:231.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.33)</td></tr><tr><td colspan="3" style="width:231.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit</td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.60</td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:130.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS calculation</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU11,730,000</td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: profit impact of assumed conversions</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Preference share dividends</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU70,000</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"> </td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Interest on 5% convertible bonds</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">CU90,000(a)</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Effect of assumed conversions</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU160,000</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations attributable to ordinary equity holders of the parent entity including assumed conversions</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU11,890,000</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations attributable to the parent entity</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU2,000,000)</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit attributable to ordinary equity holders of the parent entity including assumed conversions</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU9,890,000</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Weighted-average shares</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,076,667</td></tr><tr><td colspan="6" style="width:317.65pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Plus: incremental shares from assumed conversions</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Warrants</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">14,880(b)</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Convertible preference shares</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">450,000(c)</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="3" style="width:216.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5% convertible bonds</td><td colspan="2" style="width:66.55pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">120,000(d)</td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Dilutive potential ordinary shares</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">584,880</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Adjusted weighted-average shares</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6,661,547</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted EPS</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"></td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.78</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(CU0.30)</td></tr><tr><td colspan="4" style="width:240.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit</td><td colspan="2" style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU1.48</td></tr><tr><td style="width:12.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:130.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"></td><td style="width:66.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td colspan="2" style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:64.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:1.15pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:71.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td colspan="9" style="width:422.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(a) (CU12,000,000 × 5%) ÷ 4; less taxes at 40%.(b) [(CU57.125* – CU55) ÷ CU57.125] × 600,000 = 22,320 shares; 22,320 × 8/12 = 14,880 shares*. The average market price from 1 January 20X1 to 1 September 20X1.(c) (800,000 shares × 5/12) + (200,000 shares × 7/12).(d) 480,000 shares × 3/12.</td></tr><tr style="height:0pt"><td style="width:23.6pt"></td><td style="width:141.05pt"></td><td style="width:77.35pt"></td><td style="width:9.75pt"></td><td style="width:2.05pt"></td><td style="width:75.65pt"></td><td style="width:11.8pt"></td><td style="width:11.95pt"></td><td style="width:81.9pt"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:449.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">For the year ended 20X1</td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">CU</td></tr></thead><tbody><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Earnings per ordinary share</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1.93</td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations</td><td style="width:34.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(0.33)</td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit</td><td style="width:34.7pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1.60</td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Diluted earnings per ordinary share</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit from continuing operations</td><td style="width:34.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1.78</td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Loss from discontinued operations</td><td style="width:34.7pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">(0.30)</td></tr><tr><td style="width:404.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">Profit</td><td style="width:34.7pt; border-bottom:1.5pt double #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">1.48</td></tr></tbody></table> ```

Standard	Date made	FRL identifier	Commence-ment date	Effective date(annual periods… on or after …)	Application, saving or transitional provisions
AASB 133	7 Aug 2015	F2015L01616	31 Dec 2017	(beginning) 1 Jan 2018	see (a) below
AASB 2015-9	11 Nov 2015	F2015L01832	31 Dec 2015	(beginning) 1 Jan 2018	see (b) below
AASB 2019-1	21 May 2019	F2019L00966	31 Dec 2019	(beginning) 1 Jan 2020	see (c) below
AASB 1060	6 Mar 2020	F2020L00288	30 Jun 2021	(beginning) 1 Jul 2021	see (d) below

Paragraph affected	How affected	By … [paragraph/page]
AusCF1	added	AASB 2019-1 [page 21]
2	added	AASB 2015-9 [10]
Aus76.1	repealed	Legislation Act 2003, s. 48D
Appendix C	replaced	AASB 1060 [page 64]

3Convertible preference shares

Get a plain-English read of 3

	First quarter	Second quarter	Third quarter	Fourth quarter	Full year
	CU	CU	CU	CU	CU
Basic EPS
Profit (loss) from continuing operations	0.98	1.10	0.15	(0.10)	1.93
Loss from discontinued operations	–	–	(0.31)	–	(0.33)
Profit (loss)	0.98	1.10	(0.16)	(0.10)	1.60

Diluted EPS
Profit (loss) from continuing operations	0.80	1.00	0.15	(0.10)	1.78
Loss from discontinued operations	–	–	(0.30)	–	(0.30)
Profit (loss)	0.80	1.00	(0.15)	(0.10)	1.48