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Earnings Per Share | 12 Months Ended
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Apr. 30, 2023
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Earnings Per Share |
13. | EARNINGS PER SHARE
The calculation of the basic and diluted earnings per share attributable to owners of the Company is based on the following data:
Earnings figures are calculated as follows: |  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Earnings for the purpose of basic and diluted earnings per share |  |  | 22,937 |  |  |  | 27,493 |  |  |  | 41,737 |
Number of shares |  | 2021 |  |  | 2022 |  |  | 2023 |
Weighted average number of ordinary shares for the purpose of basic earnings per share |  |  | 52,919,515 |  |  |  | 67,579,432 |  |  |  | 74,159,933 |
Effect of dilutive potential ordinary shares -restricted ordinary shares and restricted shares unit (note 31) |  |  | 7,185 |  |  |  | 28,492 |  |  |  | 47,236 |
Weighted average number of ordinary shares for the purpose of diluted earnings per share |  |  | 52,926,700 |  |  |  | 67,607,924 |  |  |  | 74,207,169 |

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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 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS33_g70-73A__IAS33_g70-73A_TI -URIDate 2022-03-24 + Details
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