28. Earnings per Share (EPS)
Audited information- Index
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- 31
- 32
- 33
- 34
- 35
- 36
Earnings per share are calculated by dividing the Group net income by the average number of outstanding shares (issued shares less treasury shares).
|
2018 |
2017 |
||
Total net income attributable to shareholders of Clariant Ltd undiluted and diluted (CHF m) |
337 |
277 |
||
|
|
|
||
Weighted average number of shares outstanding |
|
|
||
As per 1 January |
328 310 895 |
323 712 538 |
||
Effect of transactions with treasury shares on weighted average number of shares outstanding |
1 303 080 |
4 598 357 |
||
Weighted average number of shares outstanding at 31 December |
329 613 975 |
328 310 895 |
||
|
|
|
||
Adjustment for granted Clariant shares |
833 033 |
1 704 035 |
||
Weighted average diluted number of shares outstanding at 31 December |
330 447 008 |
330 014 930 |
||
|
|
|
||
Basic earnings per share attributable to shareholders of Clariant Ltd (CHF/share) |
1.02 |
0.84 |
||
|
|
|
||
Diluted earnings per share attributable to shareholders of Clariant Ltd (CHF/share) |
1.02 |
0.84 |
The dilution effect is triggered by the effect of Clariant shares granted as part of the share-based payment plan, which have not yet vested. To calculate this dilutive potential it is assumed that they vested on 1 January of the respective period.
The effect of the services still to be rendered during the vesting period were taken into consideration.
Diluted earnings per share are calculated adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares.
In 2018, a payout of CHF 0.50 per share was made out of the capital contribution reserves (see note 16).