10 Earnings per share
The earnings per share are based on the consolidated profit for the period and the average number of shares outstanding, excluding treasury shares.
| 2017 (Restated) | 2018 | ||
Average number of shares outstanding |
| 11,622,365 |
| 11,740,655 |
|
|
|
|
|
Basic earnings per share (CHF/share) |
| 5.67 |
| 6.02 |
|
|
|
|
|
Employee share option plans |
|
|
|
|
Average number of shares under option total | 93,108 |
| 81,261 |
|
Average number of shares under option dilutive | 87,590 |
| 52,963 |
|
Average adjusted exercise price | 122.48 |
| 130.64 |
|
|
|
|
|
|
Number of shares that would have been issued at market price | (52,925) |
| (36,262) |
|
|
|
|
|
|
Adjustment for dilutive share options |
| 34,665 |
| 16,701 |
|
|
|
|
|
Employee share plans |
|
|
|
|
Adjustment for not vested shares (PSMP/initial grant and other share plans) |
| 5,396 |
| 1,767 |
Adjustment for contingently issuable shares (PSMP/matching shares) |
| 141,049 |
| 111,840 |
|
|
|
|
|
Average number of shares outstanding after dilution |
| 11,803,475 |
| 11,870,963 |
|
|
|
|
|
Diluted earnings per share (CHF/share) |
| 5.59 |
| 5.96 |
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