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(LOSSES)/EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2022

EARNINGS/(LOSS) PER SHARE

(LOSSES)/EARNINGS PER SHARE

 

20. (LOSSES)/EARNINGS PER SHARE

Following the Share Subdivision as detailed in Note 2, each ordinary share was subdivided into eight ordinary shares and each ADS represents one ordinary share. The weighted average number of ordinary shares used for the calculation of basic and diluted earnings per share/ADS for the years ended December 2020 have been retrospectively adjusted.

Basic (losses)/earnings per share and diluted (losses)/earnings per share were calculated as follows (RMB in millions, except for share and per share data):

		2020				2021				2022
Numerator:
Net loss attributable to Trip’s shareholders			(3,247	)			(550	)			1,403
Numerator for diluted earnings per share			(3,247	)			(550	)			1,403
Denominator:
Denominator for basic earnings per ordinary share - weighted average ordinary shares outstanding (Note i)			600,888,208				634,109,233				648,380,590
Dilutive effect of share options and RSUs			—				—				8,712,236
Denominator for diluted earnings per ordinary share (Note i)			600,888,208				634,109,233				657,092,826
Basic (losses)/earnings per ordinary share (Note i)			(5.40	)			(0.87	)			2.17
Diluted (losses)/earnings per ordinary share (Note i)			(5.40	)			(0.87	)			2.14
Basic (losses)/earnings per ADS			(5.40	)			(0.87	)			2.17
Diluted (losses)/earnings per ADS			(5.40	)			(0.87	)			2.14

Note i: Basic and diluted losses per ordinary share, weighted average ordinary shares outstanding. dilutive earnings per ordinary share, the dilutive effect of share options and convertible notes have been retrospectively adjusted for the Share Subdivision and the Ratio Change that were effective on March 18, 2021 as detailed in Note 2.

All the convertible senior notes had anti-dilutive impact and were excluded in the computation of diluted EPS in 2020, 2021 and 2022.

For the years ended December 31, 2020, 2021 and 2022, the Company had securities which could potentially dilute basic earnings per share in the future, which were excluded from the computation of diluted earnings/(losses) per share as their effects would have been anti-dilutive. Such weighted average numbers of ordinary shares outstanding are as following:

		2020				2021				2022
Convertible Notes			27,896,136				1,245,966				906,820
Outstanding weighted average stock options and RSUs			12,433,456				6,756,940				18,155,730
			40,329,592				8,002,906				19,062,550

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The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI https://asc.fasb.org/topic&trid=2144383

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
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-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257

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