Ratios and other fundamentals - please help a beginner

#1
Hello,

I have just started studying Annual reports and interested to know how various ratios are calculated.

As a starter, I would like to know why they have used "NET PROFIT ATTRIBUTABLE TO Owners of the Company" ONLY, instead of using "NET PROFIT ATTRIBUTABLE TO Owners of the Company" plus "OTHER COMPREHENSIVE INCOME ATTRIBUTABLE TO Owners of the Company" - to calculate EPS.

After all, comprehensive income is also a part of earnings....

Please see the attachment

 
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