Question: 2.4 Earnings per share Basic earnings per share Basic earnings per share (EPS) is calculated by dividing the net profit by the weighted average
2.4 Earnings per share Basic earnings per share Basic earnings per share (EPS) is calculated by dividing the net profit by the weighted average number of ordinary shares of Boral Limited, adjusted for any bonus issue. Diluted earnings per share Diluted EPS is calculated by dividing the net profit by the weighted average number of ordinary shares, after adjustment for the effects of all dilutive potential ordinary shares and bonus issue. Weighted average number of ordinary shares used as the denominator Number for basic earnings per share Effect of potential ordinary shares Number for diluted earnings per share 2023 2022 1,103,088,419 1,103,913,319 7,322,338 1,110,410,757 1,103,913,319
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