Dechra Pharmaceuticals PLC

Dechra Pharmaceuticals PLC

Annual Report and Accounts for the year ended 30 June 2012

10. Earnings per Share

Earnings per ordinary share have been calculated by dividing the profit attributable to equity holders of the parent after taxation for each financial period by the weighted average number of ordinary shares in issue during the period.

Basic earnings per share
— Underlying*32.37p31.53
— Basic15.65p19.59
Diluted earnings per share
— Underlying*32.27p31.43
— Diluted15.60p19.53

The calculations of basic and diluted earnings per share are based upon:

Earnings for underlying basic and underlying diluted earnings per share24,30222,748
Earnings for basic and diluted earnings per share11,74914,134
Weighted average number of ordinary shares for basic earnings per share75,082,16972,138,011
Impact of share options224,690240,643
Weighted average number of ordinary shares for diluted earnings per share75,306,85972,378,654

* Underlying measures exclude non-underlying items as defined on the consolidated income statement.

† Restated to reflect the impact of the bonus element of the Rights Issue.

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