NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS l NOTE 33

33. Earnings per share

The calculation of basic earnings per share for the Group is based on a net profit for the year of R153 823 000 (June 2013: net profit of R163 570 000), and a weighted average number of shares of 384.5 million (June 2013: 269.3 million) shares in issue. The calculation of headline earnings per share for the Group is calculated on adjusted headline earnings of R183 945 000 (June 2013: R129 637 000), and a weighted average number of 384.5 million (June 2013: 269.3 million) shares in issue.

  GROUP
June 2014
R’000
  GROUP
June 2013
R'000
 
Reconciliation of headline earnings        
Profit attributable to equity holders of the Company 153 823   163 570  
Basic earnings 153 823   163 570  
Adjusted for:        
Profit on disposal of investment   (51 014)  
Fair value gain of investment   (5 252)  
Impairment of intangible assets 40 620    
Reversal of impairment (3 720)   (7 253)  
Adjustments of impairments recognised by associate   30 030  
Total tax effects of adjustments (4 906)    
Total non-controlling interest effect of adjustments (2 107)    
(Profit)/loss on disposal of assets 235   (440)  
Fair value adjustments (other)   (4)  
Headline earnings 183 945   129 637  
Earnings per share (cents)        
Basic 40.00   60.75  
Diluted 40.00   36.11  
Headline earnings per share (cents)        
Basic 47.83   48.15  
Diluted 47.83   28.62  
Cash earnings per share (cents)        
Basic 83.48   126.43  
Diluted 83.48   75.15  
Weighted average number of shares 384 574 258   269 256 170  
Adjusted for:        
– dilutionary impact of preference shares   70 202 830  
– dilutionary impact of contingent shares   100 805 395  
– dilutionary impact of management share options   12 688 767  
Weighted average number of shares for diluted earnings per share 384 574 258   452 953 162  

NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS l NOTE 33