Note 12 – Earnings per share
Earnings per share are calculated by dividing the profit/loss attributable to the parent company’s shareholders by the number of shares as of 31 August 2018 (26,321,393). Based on the nature of the preference shares, these have been treated the same way as ordinary shares and are therefore included in the calculation of earnings per share. All preference shares were converted to commonshares in December 2017. See Note 25 for the number of shares. Previous years have been recalculated to provide better comparability.