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Earnings per share | 12 Months Ended
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Dec. 31, 2023
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Earnings per share |
9. | Earnings per share
Basic earnings per share is calculated by dividing the profit for the year attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. Basic earnings per share The calculation of basic earnings per share is based on:
|  | 31.12.2021 |  |  | 31.12.2022 |  |  | 31.12.2023 |  |  | 31.12.2023 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Profit attributable to equity holders of the Company |  |  | 272,673 |  |  |  | 218,581 |  |  |  | 285,518 |  |  |  | 40,193 |
Weighted average number of ordinary shares |  |  | 40,858,290 |  |  |  | 40,858,290 |  |  |  | 40,858,290 |  |  |  | 40,858,290 |
Diluted earnings per share The weighted average number of ordinary shares adjusted for the effect of unissued ordinary shares under the Share Option Scheme is determined as follows:
|  | 31.12.202 1 |  |  | 31.12.202 2 |  |  | 31.12.2023 |
Weighted average number of shares issued, used in the calculation of basic earnings per share |  |  | 40,858,290 |  |  |  | 40,858,290 |  |  |  | 40,858,290 |
Diluted effect of share options |  |  | — |  |  |  | — |  |  |  | — |
Weighted average number of ordinary shares adjusted for effect of dilution |  |  | 40,858,290 |  |  |  | 40,858,290 |  |  |  | 40,858,290 |
270,000 (2022: 270,000; 2021: 270,000) share options granted to employees under the existing employee share option plan have not been included in the calculation of diluted earnings per share because they are anti-dilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2023-03-23 + Details
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