29. Earnings per Share (EPS)
Audited information- Index
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Earnings per share are calculated by dividing the Group net income by the average number of outstanding shares (issued shares less treasury shares).
|
2019 |
2018 |
||
|---|---|---|---|---|
Net income/loss attributable to shareholders of Clariant Ltd undiluted and diluted (in CHF m) |
|
|
||
Continuing operations |
–57 |
196 |
||
Discontinued operations |
67 |
141 |
||
Total |
10 |
337 |
||
|
|
|
||
Weighted average number of shares outstanding |
|
|
||
As per 1 January |
329 613 975 |
328 310 895 |
||
Effect of transactions with treasury shares on weighted average number of shares outstanding |
–18 978 |
1 303 080 |
||
Weighted average number of shares outstanding at 31 December |
329 594 997 |
329 613 975 |
||
|
|
|
||
Adjustment for granted Clariant shares |
882 428 |
833 033 |
||
Weighted average diluted number of shares outstanding at 31 December |
330 477 425 |
330 447 008 |
||
|
|
|
||
Basic earnings/loss per share attributable to shareholders of Clariant Ltd (CHF/share) |
|
|
||
Continuing operations |
–0.17 |
0.59 |
||
Discontinued operations |
0.20 |
0.43 |
||
Total |
0.03 |
1.02 |
||
|
|
|
||
Diluted earnings/loss per share attributable to shareholders of Clariant Ltd (CHF/share) |
|
|
||
Continuing operations |
–0.17 |
0.59 |
||
Discontinued operations |
0.20 |
0.43 |
||
Total |
0.03 |
1.02 |
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/losses per share are calculated adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares.
In 2019, a payout of CHF 0.55 per share was made out of the capital contribution reserves (see note 17).