82
TEHO INTERNATIONAL INC LTD.
Annual Report 2015
23 (LOSS)/EARNINGS PER SHARE
Basic earnings per share
The calculation of basic earnings per share at 30 June 2015 was based on the loss
attributable to ordinary shareholders of $7,618,050 (profit attributable to ordinary
shareholders in 2014: $3,392,170), and a weighted-average number of ordinary shares
outstanding of 215,467,471 (2014: 150,353,238), calculated as follows:
Weighted-average number of ordinary shares
Group
2015
2014
$
$
Issued ordinary shares at beginning of the year
190,467,471 118,191,051
Effect of shares issued related to a business combination 25,000,000 2,083,333
Effect of shares issued pursuant to a renounceable
non-underwritten rights issue in March 2014
– 30,078,854
Weighted-average number of ordinary shares during
the year
215,467,471 150,353,238
Diluted earnings per share
There were no dilutive potential ordinary shares in existence for the financial years ended
30 June 2015 and 2014.
24 DIVIDENDS
The following exempt (one-tier) dividends were declared and paid by the Group and the
Company:
For the year ended 30 June
Group and Company
2015
2014
$
$
Paid by the Company to the owners of the Company
0.8 cents per qualifying ordinary share (2014: 0.6 cents)
1,523,740
709,146
No dividends were paid to the non-controlling interests.
After the respective reporting dates, the following one-tier tax exempt dividends were
proposed by the directors. These one-tier tax exempt dividends have not been provided for.
Group and Company
2015
2014
$
$
Paid by the Company to the owners of the Company
Nil cents per qualifying ordinary share (2014: 0.8 cents)
– 1,523,740
NOTES TO THE
FINANCIAL STATEMENTS
Year ended 30 June 2015