The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows:


	For the Year Ended December 31
	2021			2022			2023
	NT$			NT$			NT$			US$ (Note 4)

Profit for the year attributable to owners of the Company	$	60,150,167		$	61,501,545		$	35,457,908		$	1,157,998
Effect of potentially dilutive ordinary shares:
Potential ordinary shares of the subsidiary		(1,056,778	)		(1,811,449	)		(494,272	)		(16,142	)


Earnings used in the computation of diluted earnings per share	$	59,093,389		$	59,690,096		$	34,963,636		$	1,141,856


	For the Year Ended December 31
	2021		2022		2023

Weighted average number of ordinary shares in the computation of basic earnings per share		4,305,348		4,274,687		4,295,871
Effect of potentially dilutive ordinary shares
Employee share options		58,113		40,351		42,045
Employees’ compensation		1,264		1,940		924
Employee restricted stock awards		943		6,445		8,830


Weighted average number of ordinary shares in the computation of diluted earnings per share		4,365,668		4,323,423		4,347,670

For the computation of earnings per ADS, the denominators were the half of the aforementioned weighted average outstanding shares (1 ADS represents 2 ordinary shares) while the numerators held constant.

The Group is able to settle the employees’ compensation by cash or shares. The Group assumed that the entire amount of the compensation would be settled in shares and the resulting potential shares were included in the weighted average number of ordinary shares outstanding used in the computation of diluted earnings per share if the effect is dilutive. Such dilutive effect of the potential shares was included in the computation of diluted earnings per share until the board of directors approve the number of shares to be distributed to employees at their meeting in the following year.