Notestothefinancialstatements
For the financial year ended31December 2015
9.
Earningspershare
Basicearningspersharearecalculatedbydividingprofit for the financial year,netof tax, attributable toownersof theCompanyby theweightedaveragenumber
of ordinary sharesoutstandingduring the financial year.
Diluted earnings per share are calculated by dividing profit for the financial year, net of tax, attributable to owners of the Company by the weighted average
numberof ordinarysharesoutstandingduring the financial yearplus theweightedaveragenumberof ordinaryshares thatwouldbe issuedon theconversionof
all thedilutivepotential ordinary shares intoordinary shares.
The following table reflects theprofit and sharedataused in the computationof basicanddilutedearningsper share for the yearsended31December:
2015
2014
$’000
$’000
Profit for the financial year attributable toownersof theCompanyused in the computation
of basicanddilutedearningsper ordinary share
9,164
13,517
No. of
shares
No. of
shares
‘000
‘000
Weightedaveragenumber of ordinary shares for basicearningsper share computation
982,901
898,760
Dilutiveeffect ofwarrants
–
56,895
Weightedaveragenumber of ordinary shares for dilutedearningsper share computation
982,901
955,655
10.
Property, plant andequipment
Group
Leasehold
landsand
buildings
Leasehold
improvements
Assets
under
construction
Furniture
and
fittings
Office
equipment
Motor
vehicles
Plant and
equipment
Total
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
Cost:
At 1January 2014
7,166
3,138
4,313
33
375
116
5,145
20,286
Additions
–
32
1,291
85
306
196
3,641
5,551
Reclassification
3,091
1,712
(5,107)
230
74
–
–
–
At 31December 2014and1January 2015
10,257
4,882
497
348
755
312
8,786
25,837
Additions
6,483
1,224
255
23
416
109
3,044
11,554
Reclassification
–
535
(535)
–
–
–
–
–
At 31December 2015
16,740
6,641
217
371
1,171
421 11,830 37,391
Accumulateddepreciation:
At 1January 2014
6,651
2,441
–
27
311
78
4,721
14,229
Depreciation charge for the year
573
808
–
52
89
38
743
2,303
At 31December 2014and1January 2015
7,224
3,249
–
79
400
116
5,464
16,532
Depreciation charge for the year
525
655
–
66
264
69
1,204
2,783
At 31December 2015
7,749
3,904
–
145
664
185
6,668 19,315
Net carryingamount:
At 31December 2014
3,033
1,633
497
269
355
196
3,322
9,305
At 31December 2015
8,991
2,737
217
226
507
236
5,162 18,076
104
105
BAKERTECHNOLOGYlimited
ANNUAL REPORT 2015
