96<strong>ecoWise</strong> <strong>Holdings</strong> <strong>Limited</strong>annual report <strong>2012</strong>31 OCTOBER <strong>2012</strong>NOTES TO THE FINANCIAL STATEMENTS13. EARNINGS PER SHAREThe following table illustrates the numerators and denominators used to calculate basic and diluted earningsper share.<strong>2012</strong> 2011$’000 $’000Numerator: EarningsProfit for the year attributable to owners of the Companyused in the basic and diluted earnings per share calculation 1,366 562Weighted AverageNumber ofOrdinary Shares<strong>2012</strong> 2011’000 ’000Denominator: SharesWeighted average number of ordinary shares in issue duringthe reporting year used in the basic earnings per share calculation 890,020 836,555Effect of dilutive performance shares 2,538 –Weighted average number of ordinary shares in issue duringthe reporting year used in the diluted earnings per share calculation 892,558 836,555At 31 October 2011, the Group had no dilutive potential ordinary shares in issue.
<strong>ecoWise</strong> <strong>Holdings</strong> <strong>Limited</strong>annual report <strong>2012</strong>9731 OCTOBER <strong>2012</strong>NOTES TO THE FINANCIAL STATEMENTS14. PROPERTY, PLANT AND EQUIPMENTConstructionin-progressLeaseholdlandLeaseholdproperties andimprovementsPlant andequipment Total$’000 $’000 $’000 $’000 $’000GroupCostAt 1 November 2010 2,673 1,513 7,169 33,214 44,569Effects of movements in exchange rates 14 (27) (35) (364) (412)Additions 8,344 – 50 990 9,384Transfers (19) – – 19 –Disposals – (950) (1,112) (621) (2,683)At 31 October 2011 11,012 536 6,072 33,238 50,858Effects of movements in exchange rates (13) (27) (67) (278) (385)Additions 4,554 1,124 1,900 2,309 9,887Transfers (14,770) – 36 14,734 –Disposals – – – (331) (331)Reclassified to finance lease receivables – – – (14,598) (14,598)At 31 October <strong>2012</strong> 783 1,633 7,941 35,074 45,431Accumulated depreciation and impairment lossesAt 1 November 2010 – 17 2,684 8,757 11,458Effects of movements in exchange rates – (1) 2 (19) (18)Depreciation for the year – 18 179 2,613 2,810Disposals – (6) (31) (596) (633)Reversal of impairment loss – – – (502) (502)At 31 October 2011 – 28 2,834 10,253 13,115Effects of movements in exchange rates – (1) (4) (58) (63)Depreciation for the year – 6 192 2,955 3,153Disposals – – – (130) (130)Impairment loss – – – 194 194At 31 October <strong>2012</strong> – 33 3,022 13,214 16,269Carrying amountsAt 1 November 2010 2,673 1,496 4,485 24,457 33,111At 31 October 2011 11,012 508 3,238 22,985 37,743At 31 October <strong>2012</strong> 783 1,600 4,919 21,860 29,162