Page 71 - Bauxite Resources Annual Report 2013

Notes to the Financial Statements cont.
Consolidated Group
2013
$
2012
$
25. CASH FLOW STATEMENT
Reconciliation of net profit or loss after income tax to net cash outflow from operating activities
Net profit/(loss) for the year (5,302,983) (6,836,597)
Non-cash Items
Depreciation and amortisation 717,482 985,019
Share-based payments expense - 337,805
Revaluation of property, plant and equipment 636,959 -
Net (gain)/loss on disposal of property, plant and equipment (39,325) 47,610
Change in operating assets and liabilities, net of effects from purchase of controlled entities
(Increase)/ Decrease in trade and other receivables (171,526) 1,248,144
Increase/ (Decrease) in trade and other payables (184,147) (1,254,446)
Net cash inflow/(outflow) from operating activities (4,343,540) (5,472,465)
26. EARNINGS PER SHARE
(a) Reconciliation of earnings used in calculating earnings per share
Profit or loss attributable to the ordinary equity holders of the Company used in
calculating basic and diluted earnings per share (5,302,983) (6,836,597)
Number of shares Number of shares
(b) Weighted average number of shares used as the denominator
Weighted average number of ordinary shares outstanding during the year used in
calculating basic EPS 235,296,198 235,379,896
Weighted average number of dilutive options outstanding 3,301,370 17,783,265
Weighted average number of ordinary shares outstanding during the year used in
calculating dilutive EPS 238,597,568 253,163,161
(c) Information on the classification of options
As the Company has made a loss for the year ended 30 June 2013, all options on issue are considered anti-dilutive and have not been included
in the calculation of diluted earnings per share. These options could potentially dilute basic earnings per share in the future.
Annual Report 2013 Bauxite Resources 69