The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows:


	For the Year Ended December 31
	2023			2024			2025
	NT$			NT$			NT$			US$ (Note 4)

Profit for the year attributable to owners of the Company	$	35,457,908		$	32,378,936		$	40,015,755		$	1,275,606
Effect of potentially dilutive ordinary shares:
Potential ordinary shares of the subsidiary		(494,272	)		(747,333	)		(1,268,608	)		(40,440	)


Earnings used in the computation of diluted earnings per share	$	34,963,636		$	31,631,603		$	38,747,147		$	1,235,166


Weighted average number of ordinary shares outstanding (in thousand shares)
	For the Year Ended December 31
	2023		2024		2025

Weighted average number of ordinary shares in the computation of basic earnings per share		4,295,871		4,318,991		4,341,193
Effect of potentially dilutive ordinary shares
Employee share options		42,045		70,534		76,886
Employees’ compensation		924		623		536
Employee restricted stock awards		8,830		1,865		10,938


Weighted average number of ordinary shares in the computation of diluted earnings per share		4,347,670		4,392,013		4,429,553

For the computation of earnings per ADS, the denominators were the half of the aforementioned weighted average outstanding shares (1 ADS represents 2 ordinary shares) while the numerators held constant.

The Group is able to settle the employees’ compensation by cash or shares. The Group assumed that the entire amount of the compensation would be settled in shares and the resulting potential shares were included in the weighted average number of ordinary shares outstanding used in the computation of diluted earnings per share if the effect is dilutive. Such dilutive effect of the potential shares was included in the computation of diluted earnings per share until the board of directors approve the number of shares to be distributed to employees at their meeting in the following year.