Earnings Per Share

12 Months Ended

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