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Earnings per share

12 Months Ended

Mar. 31, 2015

Earnings per share

Earnings per share

10.  Earnings per share

Basic earnings per share is computed by dividing net income attributable to ordinary shareholders by the weighted average number of outstanding ordinary shares, adjusted for outstanding ordinary shares that are subject to repurchase.

For the calculation of diluted earnings per share, net income attributable to ordinary shareholders for basic earnings per share is adjusted by the effect of dilutive securities, including share-based awards, under the treasury stock method. In addition, the computation of the diluted earnings per share assumes the conversion of Convertible Preference Shares since their issuance. Potentially dilutive securities have been excluded from the computation of diluted net income per share if their inclusion is anti-dilutive.

The following table sets forth the computation of basic and diluted net income per share/ADS for the following periods:

			Year ended March 31,
			2013			2014			2015
			(in millions of RMB, except share data and per share data)
	Numerator:
	Net income attributable to ordinary shareholders for computing net income per ordinary share — basic			8,404			23,076			24,149
	Reversal of accretion of Convertible Preference Shares			17			31			15
	Reversal of dividend of Convertible Preference Shares			111			208			97
​	​	​	​		​	​		​	​		​
	Net income attributable to ordinary shareholders for computing net income per ordinary share — diluted			8,532			23,315			24,261
	Shares (denominator):
	Weighted average number of shares used in calculating net income per ordinary share — basic (million shares)			2,294			2,175			2,337
	Adjustments for dilutive share options and RSUs (million shares)			46			66			120
	Conversion of Convertible Preference Shares (million shares)			49			91			43
​	​	​	​		​	​		​	​		​
	Weighted average number of shares used in calculating net income per ordinary share — diluted (million shares)			2,389			2,332			2,500
	Net income per ordinary share/ADS — basic (RMB)			3.66			10.61			10.33
​	​	​	​		​	​		​	​		​
​	​	​	​		​	​		​	​		​
	Net income per ordinary share/ADS — diluted (RMB)			3.57			10.00			9.70
​	​	​	​		​	​		​	​		​
​	​	​	​		​	​		​	​		​

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The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 260



-SubTopic 10



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