Genetic Signatures

63 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2021 44 Note 28: Capital Risk Management The company’s objective when managing capital is to safeguard the ability to continue as a going concern so that they can provide returns to shareholders and benefits to other stakeholders and to maintain an optimal capital structure. Management effectively manages the company’s capital by assessing the company’s financial risks and adjusting its capital structure in response to changes in these risks and the market. There were no externally imposed capital requirements during the year. Note 29. Earnings per share Consolidated 2021 2020 $’000s $’000s Profit/(loss) after income tax 1,756 (2,086) Profit/(loss) after income tax attributable to the owners of Genetic Signatures Limited 1,756 (2,086) Number Number Weighted average number of ordinary shares used in calculating basic earnings per share 142,801,623 126,937,639 Adjustments for calculation of diluted earnings per share: Options over ordinary shares 2,867,918 - Weighted average number of ordinary shares used in calculating diluted earnings per share 145,669,541 126,937,639 Cents Cents Basic profit/(loss) per share 1.23 (1.64) Diluted profit/(loss) per share 1.21 (1.64) The options on issue were not considered in the diluted earnings per share in the comparative period as their effect was anti-dilutive. Notes to the Financial Statements for the financial year ended 30 June 2021