每股盈利計算

簡單原因是因為一定用weighted average來計算, 不是用closing bal of no of shares
今年增加那些股份, 用時間比例計算的，故最好看annual report o的附註------earnings per share，就清楚了

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for example

http://www.hkex.com.hk/listedco/listconews/sehk/20070110/0860/F116.pdf

13. EARNINGS PER SHARE ATTRIBUTABLE TO SHAREHOLDERS
(a) Basic earnings per share
The calculation of basic earnings per share is based on the Group's net profit from ordinary activities attributable to shareholders for the year of approximately HK$57,018,000 (2005: HK$54,183,000) and the weighted average number of 669,495,890 shares (2005: 650,000,000 shares) in issue during the year.

22. SHARE CAPITAL

Issued and fully paid ordinary shares of HK$0.01 each
At 30 September 2005 ----------------650,000,000
Issue of shares upon exercise of share options--------47,500,000
At 30 September 2006--------------- 697,500,000

2007-01-14 16:38:27 補充：
還有一個可能是你看到的是Diluted earnings per share (被一些deviatives攤薄, e.g. share options, convertible notes, warrants, right issue and etc)CONT'D FOR ABOVE EXAMPLE

2007-01-14 16:39:03 補充：
(b) Diluted earnings per shareThe calculation of diluted earnings per share for the year ended 30 September 2006 is based on the Group's net profit from ordinary activities attributable to shareholders for the year of approximately HK$57,018,000 (2005: HK$54,183,000)

2007-01-14 16:39:21 補充：
and the weighted average number of 678,119,969 shares (2005: 698,632,399 shares) after adjusting for the effects of all dilutive potential ordinary shares under the Company's share option scheme.