earings per share

The profit in earnings per share, according to HKAS33 para 12a is as follow:

~Profit or loss from continuing operations attributable to the parent entity; and

~profit or loss attributable to the parent entity


Basically, the profit is calculated as revenue minus operating expense, any tax and interest expense, and any of the dividend payable to preference share holder. The left over is the profit attributable to the ordinary equity holder of the parent entity.